1. Applying the concept of "full security" in maintaining liquidity sacrifices:

a) liquidity

b) profitability

c) financial security

2. The application of the concept of "full coverage of liabilities" in maintaining liquidity is favored:

a) liquidity

b) profitability

c) liquidity and profitability are equally important

3. When financial stability is greater than one (1), financial stability is:

a) bad

b) goods

c) does not affect the attitude towards financial stability

4. In a situation where the structure of permanent (fixed) assets is dominated by funds that are never used

they mobilize (land) and assets that are slowly mobilized (construction objects)

financial stability is:

a) more sustainable

b) less sustainable

c) without affecting financial stability

5. If the rate of return on total capital is lower than the interest rate, the rate of return on equity

capital will be:

a) lower

b) higher

c) without affecting the rate of return on own capital

6. In case of shifting the capital structure in favor of borrowed capital, financial

elasticity:

a) decreases

b) grows

c) neither

2

7. Preferential (priority) shares have the right to:

a) fixed dividend

b) variable dividend

c) they are not guaranteed the right to a dividend

8. The upper limit of the acceptable interest rate for companies is:

a) inflation rate

b) rate of net return on total capital

c) rate of return on own capital

9. Business (operating) profit is equal to the difference between the coverage margin (contribution margin) and

expenses of the period (fixed business expenses). The amount of coverage margin does not depend on what

(contribution margin)?

a) the amount of the selling price

b) the amount of production and sales volume

c) amount of profit tax

10. The amount of net working capital (fund) is the difference between:

a) permanent (fixed) assets and short-term liabilities

b) inventory and short-term liabilities

c) working capital and short-term liabilities

11. The future value of the invested amount will be higher:

a) if the number of accounting periods is greater

b) if the discount rate is higher

c) the invested amount is smaller

12. Which method of evaluating investment projects calculates the rate of return by calculating

net present value to zero:

a) net present value

b) profitability index

c) internal rate of profitability

d) all of the above

13. EPS shows:

a) earnings of shareholders

b) ethical standard of performance

c) earnings per share

d) none of the above

14. The security that gives the right of ownership in the company is:

a) bond

b) savings account

c) deposit certificate

d) shares

15. The goal of the company as a service to the owner is:

a) reduce costs

b) maximize the price of the common stock

c) increase the volume of share trading

d) ensure efficiency

16. When investors sell shares assuming that their price will fall

it's about strategy:

a) cows

b) bears

c) sheep

d) bull

17. Which value is used in the calculation of the weighted average cost of capital:

a) historical value

b) market value

c) book value

d) none of the above

18. Shares that have been redeemed or donated are called:

a) approved shares

b) authorized shares

c) treasury shares

d) listed/quoted shares

19. Companies that are not inclined to pay dividends are:

a) increasing

b) newly founded

c) profitable

d) all of the above

20. Risk and return are:

a) inversely proportional

b) directly proportional

c) exponential

d) equal to each other

Answer rating: 100% (QA)

1 c 2 a 3 b 4 a 5 a 6 a 7 c 8 b 9 b 10 b 11 a 12 a 13 c 14 d 15 b 16 b 17 b 18 c 19 b 20 a Explanation 1 The full security concept in maintaining liquidity means that the company is ready to cover all ... View the full answer