The ______ is used by financial managers for dissecting a firm's financial statements to assess it's financial condition.

A. break-even analysis

B. statement of cash flows

C. DuPont system of analysis

D. technical analysis

In general, firms that are subject to a high degree of ____, relatively short production cycles, or both, tend to use shorter planning horizons

A. operating uncertainty

B. profitability

C. financial planning

D. financial certainty

Under the judgmental approach for developing a pro forma balance sheet, the "plug" figure required to bring the statement into balance may be called the ____

A. accounts receivable

B. cash balance

C. externals financing required

D. retained earnings