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