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