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FM 1

Total questions: 135

Worksheet time: 5hrs 30mins

Name
Class
Date
1.
"Shareholder wealth" in a firm is represented by:
a)

the market price per share of the firm's common stock

b)

the book value of the firm's assets less the book value of its liabilities

c)

the amount of salary paid to its employees

d)

the number of people employed in the firm

2.
The long-run objective of financial management is to:
a)

maximize earnings per share

b)

maximize market share

c)

maximize the value of the firm's common stock

d)

maximize return on investment

3.
Investment decisions are answers to questions:
a)

What is the best dividend policy?

b)

What is the optimal firm size?

c)

What is the best financing mix?

d)

What is the best type of financing?

4.
Financing decisions are answers to questions:
a)
What is the best dividend policy?
b)
What is the optimal firm size?
c)
What specific assets should be acquired?
d)
What assets should be eliminated?
5.
A market where new securities are bought and sold for the first time is:
a)
Primary Market
b)
Money Market
c)
Capital Market
d)
Secondary Market
6.
The goal of the firm should be:
a)
Maximization of shareholder wealth
b)
Maximization of profits
c)
Maximization of consumer satisfaction
d)
Maximization of sales
7.
A market for existing (used) securities rather than new issues is:
a)

Money Market

b)

Capital Market

c)

Primary Market

d)

Secondary Market

8.
You are about to determine your corporation’s taxable income Which of the below would not be included as a tax-deductible expense?
a)
Dividend expense
b)
Depreciation expense
c)
Cost of goods sold
d)
Marketing expenses
9.
Which of the following is not the responsibility of financial management?
a)

allocation of funds to current and capital assets

b)

obtaining the best mix of financing alternatives

c)

development of an appropriate dividend policy

d)

preparation of the firm's accounting statements

10.
Money markets are markets for
a)

Foreign stocks

b)

Consumer automobile loans

c)

U S stocks

d)

Short-term debt securities

11.
Which of the following items is NOT included in current assets?
a)
Bonds
b)
Accounts receivable
c)
Inventory
d)
Cash
12.
Cost of capital is:
a)
the average cost of the firm’s assets
b)
the coupon rate of debt
c)
a hurdle rate set by the board of directors
d)
the after-tax cost of debt
13.
The market price of a share of common stock is determined by:
a)

the board of directors of the firm

b)

the president of the company

c)

individuals buying and selling the stock

d)

the stock exchange on which the stock is liste

14.
The focal point of financial management in a firm is:
a)
the creation of value for shareholders
b)
the number and types of products or services provided by the firm
c)
the minimization of the amount of taxes paid by the firm
d)
the dollars profits earned by the firm
15.

Money market instruments include:

a)

Preferred stock

b)

Corporate bonds

c)

Bankers’ acceptances

d)

Common stock

16.
Capital market instruments include:
a)
Common stock
b)
Negotiable certificates of deposit
c)
Bankers’ acceptances
d)
Commercial note
17.

The gross profit margin is unchanged, but the net profit margin declined over the same period This could have happened if

a)

sales increased relative to expenses

b)

dividends were decrease

c)

Govt increased the tax rate

d)

cost of goods sold increased relative to sales

18.

The principal advantage of the sole proprietorship form of business organization is:

a)

Single tax filing on individual form

b)

Unlimited liability

c)

Hard to raise additional capital

d)

Transfer of ownership difficulties

19.
Which of the following would NOT improve the current ratio?
a)
Borrow short term to finance additional fixed assets
b)
Issue long-term debt to buy inventory
c)
Sell common stock to reduce current liabilities
d)
Sell fixed assets to reduce accounts payable
20.

__ is the price at which the bond is traded in the stock exchange

a)

Redemption value

b)

Face value

c)

Maturity value

d)

Market value

21.

The current price at which the stock is currently trading is:

a)

Liquidating Value (per share)

b)

Market Value (per share)

c)

Book Value (per share)

d)

Par Value – The face value

22.
The principal advantage of the corporate form of business organization is that:
a)
Limited liability
b)
Unlimited liability
c)
Low setup cost
d)
Personal tax on profits
23.

__     enhance the market value of shares and therefore equity capital is not free of cost

a)

Redemption value

b)

Dividends

c)

Face value

d)

Book value

24.

The amount of current assets that varies with seasonal requirements is:

a)

Permanent current assets

b)

Temporary fixed assets

c)

Permanent fixed assets

d)

Temporary current assets

25.

Which of the following are not among the daily activities of financial management

a)

sale of shares and bonds

b)

credit management

c)

inventory control

d)

the receipt and disbursement of funds

26.

__     and __     are the two versions of goals of the financial   management of the firm

a)

Sales maximisation, Profit maximization

b)

Value maximisation, Wealth maximisation

c)

Profit maximisation, Wealth maximization

d)

Production maximisation, Sales maximisation

27.

__  refers to the amount invested in various components of current assets        

a)

Gross working capital

b)

Temporary working capital

c)

Net working capital

d)

Permanent working capital

28.

__  is the length of time between the firm's actual cash expenditure and its own cash receipt  

a)

Cash conversion cycle

b)

Working capital cycle

c)

Gross operating cycle

d)

Net operating cycle

29.

A(n)__   _ would be an example of a principal, while a(n)__      would be an example of an agent

a)

manager; owner

b)

accountant; bondholder

c)

shareholder; manager

d)

shareholder; bondholder

30.

__     is NOT a part of Current Assets

a)

Accounts Payable

b)

Cash

c)

Accounts Receivable

d)

Inventory

31.

Net Working Capital is:

a)

Current Assets - Current Liabilities

b)

Current Assets + Current Liabilities

c)

Current Assets / Current Liabilities

d)

Current Liabilities - Current Assets

32.

___ refers to the length of time allowed by a firm for its customers to make payment for their purchases

a)

Pay-back period

b)

Average collection period

c)

Credit period

d)

Holding period

33.

The amount of current assets required to meet a firm's long-term minimum needs   

a)

Temporary fixed assets

b)

Permanent current assets

c)

Permanent fixed assets

d)

Temporary current assets

34.

How are earnings per share calculated?

a)

Use the income statement to determine earnings after taxes (net income) and divide by the number of common shares outstanding

b)

Use the income statement to determine earnings after taxes (net income) and divide by the previous period's earnings after taxes Then subtract 1 from the previously calculated value

c)

Use the income statement to determine earnings after taxes (net income) and divide by the number of common and preferred shares outstanding

d)

Use the income statement to determine earnings after taxes (net income) and divide by the forecasted period's earnings after taxes Then subtract 1 from the previously calculated value

35.

__     is a part of Current Liabilities

a)

Cash

b)

Accounts Receivable

c)

Inventory

d)

Accounts Payable

36.

Which of the following working capital strategies is the most aggressive?

a)

Making greater use of short term finance and minimizing net short term asset

b)

Making greater use of short term finance and maximizing net short term asset

c)

Making greater use of long term finance and minimizing net short term asset

d)

Making greater use of long term finance and maximizing net short term asset

37.

 Permanent working capital

a)

is the amount of current assets required to meet a firm's long-term minimum needs

b)

varies with seasonal needs

c)

includes fixed assets

d)

includes accounts payable

38.

Although short-term interest rates have historically averaged less than long-term rates, the heavy use of short- term debt is considered to be a(an) ___    current operating asset financing strategy because of the inherent risks of using short-term financing

a)

conservative

b)

wrong

c)

aggressive

d)

maturity matching

39.

A (n) ___    _ current operating asset financing approach will result in permanent current assets and some seasonal current assets being financed using long-term securities

a)

conservative

b)

aggressive

c)

maturity matching

d)

wrong

40.

A firm's operating cycle is equal to its inventory turnover in days (ITD)

a)

plus its receivable turnover in days (RTD)

b)

minus its RT

c)

plus its RTD minus its payable turnover in days (PTD)

d)

minus its RTD minus its PT

41.

Which of the following would be consistent with a more aggressive approach tofinancing working capital?

a)

Financing short-term needs with short-term funds

b)

Financing permanent inventory buildup with long-term debt

c)

Financing seasonal needs with short-term funds

d)

Financing some long-term needs with short- term funds

42.

In deciding the appropriate level of current assets for the firm, management is confronted with

a)

a trade-off between liquidity and marketability

b)

a trade-off between short-term versus long- term borrowing

c)

a trade-off between profitability and risk

d)

a trade-off between equity and debt

43.

The mix between short-term and long-term debt must consider:

a)

Industry norms

b)

Customer satisfaction

c)

Cost of equity

d)

Hobby of CFO

44.

Firms generally choose to finance temporary current operating assets with short- term debt because

a)

matching the maturities of assets and liabilities reduces risk under some circumstances, and also because short-term debt is often less expensive than long-term capital

b)

short-term interest rates have traditionally been more stable than long-term interest rates

c)

a firm that borrows heavily on a long-term basis is more apt to be unable to repay the debt than a firm that borrows short term

d)

short-term debt has a higher cost than equity capital

45.

Other things held constant, which of the following will cause an increase in net working capital?

a)

A cash dividend is declared and pai

b)

Long-term bonds are retired with the proceeds of a preferred stock issue

c)

Merchandise is sold at a profit, but the sale is on credit

d)

Cash is used to buy marketable securities

46.

XYZ is an oil based business company, which does not have adequate working capital It fails to meet its current obligation, which leads to bankruptcy Identify the type of decision involved to prevent risk of bankruptcy

a)

Investment decision

b)

Dividend decision

c)

Finance decision

d)

Liquidity decision

47.

The principal advantage of Maturity matching approach in financing strategy is that:

a)

Reduces liquidity risk

b)

Easy to implement in practice

c)

Hard to implement in practice

d)

High proportion of short term debt

48.

The principal advantage of Conservative approach in financing strategy is that:

a)

Uncertain regarding future interest costs

b)

Less worry in refinancing short-term obligations

c)

Borrowing at a higher overall cost

d)

Borrowing more than what is necessary

49.

Marketable securities are primarily

a)

short-term debt instruments

b)

short-term equity securities

c)

long-term debt instruments

d)

long-term equity securities

50.

Pick the 2 types of short term financing available to organisations.

a)

Bank overdraft.

b)

Accruals.

c)

Loans.

d)

Financial Leasing.

51.

These are activities related in the generation of the principal revenue of the firm

a)

Investing Activities

b)

Financing Activities

c)

Operating Activities

d)

All of the above

52.

____ represent the cost that shareholders bear due to managers’ pursuit of their own interests

a)

Shareholder

b)

Stakeholder

c)

Expenses

d)

Agency problem

53.

An investment is lucrative when:

a)

The equity IRR is higher than NPV to equity capital providers

b)

The NPV is higher than cost of investment

c)

The equity IRR is higher than cost of equity

d)

The NPV to equity capital providers is higher than cost of equity

54.

Internal Rate of Return (IRR) to equity capital providers is equal:

a)

The hurdle rate of return to equity capital providers

b)

The cost of equity

c)

The actual return on equity capital

d)

The total discounted free cash flows to equity capital providers

55.

The mix between short-term and long-term debt must consider:

a)

Variability of sales

b)

Customer satisfaction

c)

Cost of equity

d)

Hobby of CFO

56.

The mix between short-term and long-term debt must consider:

a)

Customer satisfaction

b)

Hobby of CFO

c)

Variability of cash flows

d)

Cost of equity

57.

Which asset-liability combination would most likely result in the firm's having the greatest risk of technical insolvency?

a)

Reducing current assets, increasing current liabilities, and reducing long-term debt

b)

Increasing current assets while lowering current liabilities

c)

Increasing current assets while incurring more current liabilities

d)

Replacing short-term debt with equity

58.

__    varies inversely with profitability

a)

Risk

b)

Liabilities

c)

Liquidity

d)

Financing

59.

When total current assets exceeds total current liabilities it refers to

a)

Net Working Capital

b)

Gross Working Capital

c)

Temporary Working Capital

d)

Temporary Current Assets

60.

Which of the following would NOT be financed from working capital?

a)

Credit sales

b)

A new personal computer for the office

c)

Accounts receivable

d)

Cash float

61.

Which of the following statements is CORRECT? 

a)

Although short-term interest rates have historically averaged less than long-term rates, the heavy use of short-term debt is considered to be an aggressive strategy because of the inherent risks associated with using short-term financing

b)

Net working capital is defined as current assets minus the sum of payables and accruals, and any increase in the current ratio automatically indicates that net working capital has increase

c)

If a company follows a policy of "matching maturities," this means that it matches its use of common stock with its use of long-term debt as opposed to short-term debt

d)

Net working capital is defined as current assets minus the sum of payables and accruals, and any decrease in  the     current    ratio   automatically indicates that net working capital has decrease

62.

__    _ refers to a firm holding some cash to meet its routine expenses that are incurred in the ordinary course of business

a)

Transaction motive

b)

Speculative motive

c)

Precautionary motive

d)

Compensating motive

63.

The first priority item in choosing marketable securities is:

a)

Expected return and ability to sell quickly without significant price concession

b)

Longer maturities and higher rate of return

c)

Higher rate of return

d)

Lowest risk and ability to sell quickly without significant price concession

64.

Other things held constant, which of the following would tend to reduce the cash conversion cycle?

a)

Continue to take all discounts that are offered and pay on the net date

b)

Carry a constant amount of receivables as sales decline

c)

Place larger orders for raw materials to take advantage of price breaks

d)

Offer longer payment terms to customers

65.

Cash management decisions must consider the risk versus expected return trade-offs from alternative policies because:

a)

Too little cash reduce risk; too much cash reduces return

b)

Too little cash increases risk; too much cash increases return

c)

Too little cash increases risk; too much cash reduces return

d)

Too little cash reduces risk; too much cash increases return

66.

Which would be an appropriate investment for temporarily idle corporate cash that will be used to pay quarterly dividends three months from now?

a)

Ninety-day commercial paper with a current annual yield of 6 2 percent

b)

A long-term AAA-rated corporate bond with a current annual yield of 9 4 percent

c)

A 30-year Treasury bond with a current annual yield of 8 7 percent

d)

Common stock that has been appreciating in price 8 percent annually, on average, and paying a quarterly dividend that is the equivalent of a 5 percent annual yiel

67.

Which of the following marketable securities is the obligation of a commercial bank?

a)

Negotiable certificate of deposit

b)

Commercial paper

c)

Repurchase agreement

d)

T-bills

68.

Credit  policy  of every company is largely influenced by__    _ and__   _

a)

Liquidity, profitability

b)

Liquidity, accountability

c)

Liability, profitability

d)

Liability, liquidity

69.

Helena Furnishings wants to reduce its cash conversion cycle Which of the following actions should it take?

a)

Take steps to reduce the Days sales outstanding – DSO

b)

Increase average inventory without increasing sales

c)

Start paying its bills sooner, which would reduce the average accounts payable but not affect sales

d)

Sell common stock to retire long-term bonds

70.

Which of the following is NOT directly reflected in the cash budget of a firm that is in the zero tax bracket?

a)

Payments lags

b)

Repurchases of common stock

c)

Payment for plant construction

d)

Depreciation

71.

Which of the following actions would be likely to shorten the cash conversion cycle?

a)

Change the credit terms offered to customers from 3/10 net 30 to 1/10 net 50

b)

Adopt a new manufacturing process that saves some labor costs but slows down the conversion of raw materials to finished goods from 10 days to 20 days

c)

a new manufacturing process that speeds up the conversion of raw materials to finished goods from 20 days to 10 days

d)

Begin to take discounts on inventory purchases; we buy on terms of 2/10 net 30

72.

Amounts due from customers when goods are sold on credit are called __   _

a)

Trade debits

b)

Trade balance

c)

Trade discount

d)

Trade off

73.

The management of an organization performs several broad functions. They are

a)

planning, directing, and selling

b)

planning, directing, and controlling

c)

planning, manufacturing, and controlling

d)

directing, manufacturing, and controlling

74.

A firm has obtained information that would have caused it to decline an engagement had the information been available earlier. Actions available to the auditor would include the following, except:

a)

Withdraw from the engagement

b)

Issue a disclaimer of opinion

c)

Reporting the information and its implications to the person/s who appointed the CPA

d)

Withdraw from the client relationship

75.

Which of the following factors have not influenced financial reporting?

a)

National legislation

b)

Economic factors

c)

Accounting standards

d)

GAAP

76.

Which of the following is NOT commonly regarded as being a credit policy variable?

a)

Payments deferral period

b)

Collection policy

c)

Credit standards

d)

Cash discounts

77.

In ABC inventory classification model, items class A is:

a)

large dollar value items but comprise a relatively small percentage of the total number of items held in inventory

b)

low dollar value items but comprise a large percentage of the total items held in inventory

c)

low dollar value items but comprise a relatively small percentage of the total number of items held in inventory

d)

large dollar value items but comprise a large percentage of the total items held in inventory

78.

Increasing the credit period from 30 to 60 days, in response to a similar action taken by all of our competitors, would likely result in:

a)

an increase in sales

b)

higher profits

c)

an increase in the average collection period

d)

a decrease in bad debt losses

79.

The credit policy of Spurling Products is "1 5/10, net 35 " At present 30% of the customers take the discount, 62% pay within the net period, and the rest pay within 45 days of invoice What would receivables be if all customers took the cash discount?

a)

Unable to determine without more information

b)

Lower than the present level

c)

Higher than the present level

d)

No change from the present level

80.

An increase in the firm's receivable turnover ratio means that:

a)

cash sales have decrease

b)

it has initiated more liberal credit terms

c)

it is collecting credit sales more quickly than before

d)

inventories have increase

81.

Spontaneous financing includes

a)

accounts receivable

b)

accounts payable

c)

short-term loans

d)

a line of credit

82.

Costs of not carrying enough inventory include:

a)

lost sales; customer disappointment; possible worker layoffs

b)

lost sales

c)

customer disappointment

d)

possible worker layoffs

83.

Which of the following statements is most consistent with efficient inventory management? The firm has a

a)

low incidence of production schedule disruptions

b)

below average inventory turnover ratio

c)

below average total assets turnover ratio

d)

relatively high current ratio

84.

Which of the following statements is NOT CORRECT?

a)

An informal line of credit and a revolving credit agreement are similar except that the line of credit creates a legal obligation for the bank and thus is a more reliable source of funds for the borrower

b)

Funds from short-term loans can generally be obtained faster than from long-term loans for two reasons: (1) when lenders consider long-term loans they must make a more thorough evaluation of the borrower's financial health, and (2) long-term loan agreements are more complex

c)

The maturity of most bank loans is short term Bank loans to businesses are frequently made as 90-day notes which are often rolled over, or renewed, rather than repaid when they mature However, if the borrower's financial situation deteriorates, then the bank may refuse to roll over the loan

d)

Loans from commercial banks generally appear on balance sheets as notes payable A bank's importance is actually greater than it appears from the dollar amounts shown  on balance sheets because banks provide nonspontaneous funds to firms

85.

Which of the following illustrates the use of a hedging (or matching) approach to financing?

a)

Short-term assets financed with long-term liabilities

b)

Short-term assets financed with equity

c)

All assets financed with 50 percent equity, 50 percent long-term debt mixture

d)

Permanent working capital financed with long- term liabilities

86.

Which of the following statements is CORRECT?

a)

Under normal conditions, a firm's expected ROE would probably be higher if it financed with short-term rather than with long-term debt, but using short-term debt would probably increase the firm's risk

b)

Conservative firms generally use no short-term debt and thus have zero current liabilities

c)

A short-term loan can usually be obtained more quickly than a long-term loan, but the cost of short-term debt is normally higher than that of long-term debt

d)

If a firm that can borrow from its bank at a 6% interest rate buys materials on terms of 2/10 net 30, and if it must pay by Day 30 or else be cut off, then we would expect to see zero  accounts payable on its balance sheet

87.

Which of the following statements is CORRECT?

a)

Trade credit is provided only to relatively large, strong firms

b)

Commercial paper can be issued by virtually any firm so long as it is willing to pay the going interest rate

c)

Commercial paper is typically offered at a long-term maturity of at least five years

d)

Commercial paper is a form of short-term financing that is primarily used by large, strong, financially stable companies

88.

Which of the following is NOT a cash outflow for the firm?

a)

depreciation

b)

dividends

c)

interest payments

d)

taxes

89.

Which of the following statements is NOT CORRECT?

a)

Commercial paper can be issued by virtually any firm so long as it is willing to pay the going interest rate

b)

Accruals are "free" in the sense that no explicit interest is paid on these funds

c)

A conservative approach to working capital management will result in most if not all permanent current operating assets being financed with long-term capital

d)

Bank loans generally carry a higher interest rate than commercial paper

90.

Which of the following statements is NOT CORRECT?

a)

A company may hold a relatively large amount of cash and marketable securities if it is uncertain about its volume of sales, profits, and cash flows during the coming year

b)

The cash budget is useful to help estimate future financing needs, especially the need for short-term working capital loans

c)

If a firm wants to generate more cash flow from operations in the next month or two, it could change its credit policy from 2/10 net 30 to net 60

d)

Credit policy has an impact on working capital because it influences both sales and the time before receivables are collected

91.

__    is defined as the length of time required to recover the initial cash out-lay

a)

Payback-period

b)

Inventory conversion period

c)

Discounted payback-period

d)

Budget period

92.

Which of the following statements is NOT CORRECT?

a)

If a firm has set up a revolving credit agreement with a bank, the risk to the firm of being unable to obtain funds when needed is lower than if it had an informal line of credit

b)

The maturity matching, or "self-liquidating," approach to financing involves obtaining the funds for permanent current assets with a combination of long-term capital and short-term capital that varies depending on the level of interest rates When short-term rates are relatively high, short-term assets will be financed with long-term debt to reduce costs

c)

A line of credit can be either a formal or an informal agreement between a borrower and a bank regarding the maximum amount of credit the bank will extend to the borrower during some future period, assuming the borrower maintains its financial strength

d)

A promissory note is the document signed when a bank loan is executed, and it specifies financial aspects of the loan

93.

Which of the following statements is NOT CORRECT?

a)

The facts (1) that no explicit interest is paid on accruals and (2) that the firm can control the level of these accounts at will makes them an attractive source of funding to meet working capital needs

b)

Accruals are "free" capital in the sense that no explicit interest must normally be paid on accrued liabilities

c)

Accruals are "spontaneous," but unfortunately, due to law and economic forces, firms have little control over the level of these accounts

d)

Short-term financing is riskier than long-term financing since, during periods of tight credit, the firm may not be able to rollover (renew) its debt This is especially true if the funds are used to finance long-term assets rather than short-term assets

94.

All of the following influence capital budgeting cash flows EXCEPT:

a)

accelerated depreciation

b)

salvage value

c)

tax rate changes

d)

method of project financing use

95.

Which of the following is NOT a capital component when calculating the weighted average cost of capital (WACC) for use in capital budgeting?

a)

Long-term debt

b)

Common stock

c)

Preferred stock

d)

Accounts payable

96.

A single, overall cost of capital is often used to evaluate projects because:

a)

it avoids the problem of computing the required rate of return for each investment proposal

b)

it is the only way to measure a firm's required return

c)

it acknowledges that most new investment projects have about the same degree of risk

d)

it acknowledges that most new investment projects offer about the same expected return

97.

Which of the following statements is correct?

a)

If the NPV of a project is greater than 0, its PI will equal 0

b)

If the IRR of a project is 0%, its NPV, using a discount rate, k, greater than 0, will be 0

c)

If the PI of a project is less than 1, its NPV should be less than 0

d)

If the IRR of a project is greater than the discount rate, k, its PI will be less than 1 and its NPV will be greater than 0

98.

The estimated benefits from a project are expressed as cash flows instead of income flows because:

a)

this is required by the Internal Revenue Service

b)

this is required by the Securities and Exchange Commission

c)

it is cash, not accounting income, that is central to the firm's capital budgeting decision

d)

it is simpler to calculate cash flows than income flows

99.

In the _      , the future value of all cash inflow at the end of time horizon at a particular rate of interest is calculate

a)

Discounting technique

b)

Compounding technique

c)

Risk Premium

d)

Risk-free rate

100.

When _     _ is greater than zero the project should be accepte

a)

Internal rate of return

b)

Modified internal rate of return

c)

Net present value

d)

Profitability index

101.

A project's profitability index is equal to the ratio of the _   _ of a project's future cash flows to the project's _   _

a)

present value; initial cash outlay

b)

net present value; initial cash outlay

c)

present value; depreciable basis

d)

net present value; depreciable basis

102.

To increase a given present value, the discount rate should be adjusted

a)

upwar

b)

downwar

c)

no change

d)

constant

103.

The firm should accept independent projects if:

a)

the profitability index is greater than 1 0

b)

the payback is less than the IRR

c)

the IRR is positive

d)

the NPV is greater than the IRR

104.

If the IRR is greater than the required rate of return, the:

a)

present value of all the cash inflows will be greater than the initial outlay

b)

project should be rejecte

c)

payback will be greater than the life of the investment

d)

payback will be less than the life of the investment

105.

In order to maximize firm value, management should invest in new assets when the internal rate of return is:

a)

greater than the cost of debt financing

b)

less than the firm’s marginal cost of capital

c)

less than the accounting rate of return

d)

greater or equal to the firm’s marginal cost of capital

106.

Which of the following investments would have the highest future value at the end of 10 years? Assume that the effective annual rate for all investments is the same and is greater than zero

a)

Investment a pays $250 at the beginning of every year for the next 10 years (a total of 10 payments)

b)

Investment a pays $125 at the end of every 6- month period for the next 10 years (a total of 20 payments)

c)

Investment a pays $125 at the beginning of every 6-month period for the next 10 years (a total of 20 payments)

d)

Investment a pays $250 at the end of every year for the next 10 years (a total of 10 payments)

107.

A profitability index of 0 85 for a project means that:

a)

the project's NPV is greater than zero

b)

the present value of benefits is 85% greater than the project's costs

c)

the payback period is less than one year

d)

the project returns 85 cents in present value for each current dollar investe

108.

Which of the following investments would have the lowest present value? Assume that the effective annual rate for all investments is the same and is greater than zero

a)

Investment a pays $250 at the end of every year for the next 10 years (a total of 10 payments)

b)

Investment a pays $125 at the end of every 6- month period for the next 10 years (a total of 20 payments)

c)

Investment a pays $125 at the beginning of every 6-month period for the next 10 years (a total of 20 payments)

d)

Investment a pays $250 at the beginning of every year for the next 10 years (a total of 10 payments)

109.

The term "capital structure" refers to:

a)

shareholder's equity

b)

total assets minus liabilities

c)

long-term debt, preferred stock, and common stock equity

d)

current assets and current liabilities

110.

A capital investment is one that

a)

has the prospect of long-term benefits

b)

has the prospect of short-term benefits

c)

is only undertaken by large corporations

d)

applies only to investment in fixed assets

111.

Which of the following is not an example of variable costs?

a)

Direct Labor

b)

Packaging

c)

Depreciation

d)

Freight costs

112.

The debt ratio is a measure of a firm’s:

a)

leverage

b)

profitability

c)

liquidity

d)

efficiency

113.

The cost of equity capital is all of the following EXCEPT:

a)

generally lower than the before-tax cost of debt

b)

the minimum rate that a firm should earn on the equity-financed part of an investment

c)

a return on the equity-financed portion of an investment that, at worst, leaves the market price of the stock unchange

d)

by far the most difficult component cost to estimate

114.

The common stock of a company must provide a higher expected return than the debt of the same company because

a)

there is less demand for stock than for bonds

b)

there is greater demand for stock than for bonds

c)

there is a market premium required for bonds

d)

there is more systematic risk involved for the common stock

115.

In calculating the proportional amount of equity financing employed by a firm, we should use:

a)

the current market price per share of common stock times the number of shares outstanding

b)

the common stock equity account on the firm's balance sheet

c)

the sum of common stock and preferred stock on the balance sheet

d)

the book value of the firm

116.

Market values are often used in computing the weighted average cost of capital because

a)

this is consistent with the goal of maximizing shareholder value

b)

this is the simplest way to do the calculation

c)

this is required in the U S by the Securities and Exchange Commission

d)

this is a very common mistake

117.

Which of the following statements is CORRECT?

a)

Capital market instruments include both long-term debt and common stocks

b)

An example of a primary market transaction would be your uncle transferring 100 shares of Wal-Mart stock to you as a birthday gift

c)

The NYSE does not exist as a physical location; rather, it represents a loose collection of dealers who trade stocks electronically

d)

If your uncle in New York sold 100 shares of Microsoft through his broker to an investor in Los Angeles, this would be a primary market transaction

118.

In calculating the costs of the individual components of a firm's financing, the corporate tax rate is important to which of the following component cost formulas?

a)

preferred stock

b)

debt

c)

common stock

d)

retained earnings

119.

Rank in ascending order (i e , 1 = lowest, while 3 = highest) the likely after-tax component costs of a Company's long-term financing

a)

1 = bonds; 2 = preferred stock; 3 = common stock

b)

1 = bonds; 2 = common stock; 3 = preferred stock

c)

1 = common stock; 2 = preferred stock; 3 = bonds

d)

1 = preferred stock; 2 = common stock; 3 = bonds

120.

Which of the following is  not considered a permanent source of financing? 

a)

Corporate bonds

b)

Common stock

c)

Preferred stock

d)

Commercial paper

121.

Which of the following  statements (in general) is correct? 

a)

The lower the total debt-to-equity ratio, the lower the financial risk for a firm

b)

A low receivables turnover is desirable

c)

An increase in net profit margin with no change in sales or assets means a poor ROI

d)

The higher the tax rate for a firm, the lower the interest coverage ratio

122.

A company can improve (lower) its debt-to-total assets ratio by doing which of the following?

a)

Sell common stock

b)

Borrow more

c)

Shift short-term to long-term debt

d)

Shift long-term to short-term debt

123.

Financing a long-lived asset  with short-term financing would be

a)

an example of "high risk -- high (potential) profitability" asset financing

b)

an example of "moderate risk -- moderate (potential) profitability" asset financing

c)

an example of "low risk -- low (potential) profitability" asset financing

d)

an example of the "hedging approach" to financing

124.

If a company issues bonus  shares the debt equity ratio will

a)

Remain unaffected

b)

Will be affected

c)

Unable to determine without more information

d)

Will improve

125.

The firm’s target capital  structure should be consistent with which of the following statements?

a)

Maximize the earnings per share (EPS)

b)

Minimize the cost of debt

c)

Obtain the highest possible bond rating

d)

Minimize the cost of equity

126.

____________ and____________ carry a fixed rate of interest and are to be paid off irrespective of the firm’s revenues

a)

Dividends, Bonds

b)

Debentures, Dividends

c)

Debentures, Bonds

d)

Dividends, Treasury notes

127.

If a petrochemical firm that used oil as feedstock merged with an oil producer that had large oil reserves and a drilling subsidiary, this would be a ____________

a)

vertical merger

b)

international mergers

c)

horizontal merger

d)

leveraged buyouts

128.

Which of the following is a primary market transaction?

a)

You buy 200 shares of IBM stock from your brother   The trade is not made through a broker - you just give him cash and he gives you the stock

b)

One financial institution buys 200,000 shares of IBM stock from another institution An investment banker arranges the transaction

c)

IBM issues 2,000,000 shares of new stock and sells them to the public through an investment banker

d)

You invest $10,000 in a mutual fund, which then uses the money to buy $10,000 of IBM shares on the NYSE

129.

Which of the following statements is CORRECT? 

a)

As they are generally defined, money market transactions involve debt securities with maturities of less than one year

b)

The IPO market is a subset of the secondary market

c)

If you purchased 100 shares of Disney stock from your brother-in-law, this would be an example of a primary market transaction

d)

If Disney issues additional shares of common stock through an investment banker, this would be a secondary market transaction

130.

You recently sold to your brother 200 shares of Disney stock, and the transfer was made through a broker, and the trade occurred on the NYSE   This is an example of:

a)

A futures market transaction

b)

A primary market transaction

c)

A money market transaction

d)

A secondary market transaction

131.

Palo Alto Industries has a debt-to-equity ratio of 1 6 compared with the industry average of 1 4 This means that the company

a)

will not experience any difficulty with its creditors

b)

has less liquidity than other firms in the industry

c)

will be viewed as having high creditworthiness

d)

has greater than average financial risk when compared to other firms in its industry

132.

____________________ occur when a firm's managers, generally backed by private equity groups, try to gain control of a publicly owned company by buying out the public shareholders using large amounts of borrowed money

a)

Leveraged buyouts (LBOs)

b)

Joint ventures

c)

Conglomerate merger

d)

Defensive tactics

133.

Which of the following statements is CORRECT?

a)

In a merger with true synergies, the postmerger value exceeds the sum of the separate companies' pre-merger values

b)

Most defensive mergers occur as a result of managers' actions to maximize shareholders’ wealth

c)

Merger activity is likely to heat up when interest rates are high because target firms can expect to receive an especially high premium over the pre-announcement stock price

d)

The two principal advantages of holding companies are (1) the holding company can control a great deal of assets with limited equity and (2) the dividends received by the parent from the subsidiary are not taxed if the parent holds at least 50% of the subsidiary's stock

134.

A _________________ is one in which 2, or sometimes more, independent companies agree to combine resources in order to achieve a specific objective, usually limited in scope

a)

Conglomerate merger

b)

Defensive tactics

c)

Joint venture

d)

Leveraged buyouts (LBOs)

135.

Which of the following statements is NOT CORRECT?

a)

The primary reason managers give for most mergers is to acquire more assets so as to increase sales and market share

b)

Synergistic benefits can arise from a number of different sources, including operating economies of scale, financial economies, and increased managerial efficiency

c)

A joint venture is one in which 2, or sometimes more, independent companies agree to combine resources in order to achieve a specific objective, usually limited in scope

d)

Leveraged buyouts (LBOs) occur when a firm's managers, generally backed by private equity groups, try to gain control of a publicly owned company by buying out the public shareholders using large amounts of borrowed money