CHAPTER 8
  • 1. Why are finance and accounting important in strategy implementation?
A) Strategies succeed only if finances are managed well
B) Strategies can be implemented without them
C) They reduce competition
D) They are only needed for reporting
  • 2. Finance and accounting activities are considered ______ to strategy implementation.
A) Central
B) Irrelevant
C) Optional
D) Secondary
  • 3. Financial knowledge gives strategists a:
A) Competitive advantage
B) Cultural advantage
C) Political advantage
D) Legal advantage
  • 4. Capital structure refers to the:
A) Amount of cash on hand
B) Level of profits
C) Mix of debt and equity
D) Market value of stock
  • 5. EPS/EBIT analysis is used to:
A) Evaluate competitors
B) Measure employee productivity
C) Forecast sales
D) Decide the best capital structure
  • 6. EPS stands for:
A) Earnings Per Stock
B) Equity Per Share
C) Earnings Per Share
D) Estimated Profit Share
  • 7. EBIT means:
A) Earnings Before Interest and Taxes
B) Earnings After Taxes
C) Equity Before Interest and Taxes
D) Earnings Before Income Taxes
  • 8. EAT refers to:
A) Earnings At Time
B) Earnings After Taxes
C) Equity After Taxes
D) Earnings And Taxes
  • 9. Which is the first step in EPS/EBIT analysis?
A) Compute EPS
B) Graph EPS and EBIT
C) Calculate taxes
D) Gather input data
  • 10. In EPS/EBIT analysis, EBIT is plotted on the:
A) Horizontal bar
B) Z-axis
C) Y-axis
D) X-axis
  • 11. In EPS/EBIT analysis, EPS is plotted on the:
A) X-axis
B) Z-axis
C) Y-axis
D) Horizontal bar
  • 12. The best financing option is the one that:
A) Avoids taxes
B) Has the lowest debt
C) Uses only equity
D) Has the highest EPS for a given EBIT level
  • 13. A limitation of EPS/EBIT analysis is that it does not consider:
A) Net income
B) Interest expense
C) Tax rates
D) Control and flexibility
  • 14. Projected financial statements usually cover how many years?
A) 3 years
B) 5 years
C) 2 years
D) 4 years
  • 15. Which financial statement is projected first?
A) Statement of Retained Earnings
B) Cash Flow Statement
C) Balance Sheet
D) Income Statement
  • 16. The percentage-of-sales method is mainly used to project:
A) COGS and operating expenses
B) Taxes only
C) Assets only
D) Dividends only
  • 17. Retained earnings are calculated as:
A) Net income + dividends
B) Net income − dividends
C) EBIT − taxes
D) Sales − expenses
  • 18. In projected balance sheets, cash is often used as a:
A) Liability
B) Fixed value
C) Plug figure
D) Dividend
  • 19. Why are notes added to projected financial statements?
A) To increase length
B) To explain assumptions and major changes
C) To hide losses
D) To calculate EPS
  • 20. Corporate valuation is needed for all EXCEPT:
A) Mergers
B) Daily operations
C) Divestitures
D) Acquisitions
  • 21. Which valuation method uses stockholders’ equity minus goodwill and intangibles?
A) Outstanding Shares Method
B) Net Worth Method
C) Net Income Method
D) P/E Ratio Method
  • 22. The Net Income Method values a firm as
A) Net income × stock price
B) Net income ÷ EPS
C) Net income × 10
D) Net income × 5
  • 23. Market capitalization is calculated using:
A) EPS × P/E ratio
B) Number of shares × stock price
C) Net income × 5
D) Assets − liabilities
  • 24. Financial ratio analysis is important because it:
A) Replaces financial statements
B) Predicts stock prices
C) Tracks performance and identifies strengths and weaknesses
D) Eliminates risk
  • 25. An Initial Public Offering (IPO) occurs when a company:
A) Declares dividends
B) Sells stock to the public for the first time
C) Buys another firm
D) Issues bonds
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