CHAPTER 8
  • 1. Why are finance and accounting important in strategy implementation?
A) They are only needed for reporting
B) Strategies can be implemented without them
C) Strategies succeed only if finances are managed well
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) Legal advantage
D) Competitive advantage
  • 4. Capital structure refers to the:
A) Level of profits
B) Market value of stock
C) Mix of debt and equity
D) Amount of cash on hand
  • 5. EPS/EBIT analysis is used to:
A) Decide the best capital structure
B) Forecast sales
C) Measure employee productivity
D) Evaluate competitors
  • 6. EPS stands for:
A) Estimated Profit Share
B) Earnings Per Share
C) Earnings Per Stock
D) Equity Per Share
  • 7. EBIT means:
A) Equity Before Interest and Taxes
B) Earnings Before Income Taxes
C) Earnings Before Interest and Taxes
D) Earnings After Taxes
  • 8. EAT refers to:
A) Equity After Taxes
B) Earnings And Taxes
C) Earnings After Taxes
D) Earnings At Time
  • 9. Which is the first step in EPS/EBIT analysis?
A) Graph EPS and EBIT
B) Compute EPS
C) Gather input data
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) Z-axis
C) Y-axis
D) Horizontal bar
  • 12. The best financing option is the one that:
A) Has the lowest debt
B) Avoids taxes
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) Control and flexibility
C) Tax rates
D) Interest expense
  • 14. Projected financial statements usually cover how many years?
A) 4 years
B) 3 years
C) 2 years
D) 5 years
  • 15. Which financial statement is projected first?
A) Cash Flow Statement
B) Balance Sheet
C) Income Statement
D) Statement of Retained Earnings
  • 16. The percentage-of-sales method is mainly used to project:
A) Taxes only
B) Dividends only
C) COGS and operating expenses
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) Fixed value
B) Dividend
C) Liability
D) Plug figure
  • 19. Why are notes added to projected financial statements?
A) To hide losses
B) To explain assumptions and major changes
C) To calculate EPS
D) To increase length
  • 20. Corporate valuation is needed for all EXCEPT:
A) Mergers
B) Acquisitions
C) Daily operations
D) Divestitures
  • 21. Which valuation method uses stockholders’ equity minus goodwill and intangibles?
A) P/E Ratio Method
B) Net Worth Method
C) Outstanding Shares Method
D) Net Income 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) 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) 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) Declares dividends
B) Buys another firm
C) Sells stock to the public for the first time
D) Issues bonds
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