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CHAPTER 8
Contributed by: Laong
  • 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) Secondary
C) Optional
D) Irrelevant
  • 3. Financial knowledge gives strategists a:
A) Political advantage
B) Competitive advantage
C) Legal advantage
D) Cultural advantage
  • 4. Capital structure refers to the:
A) Level of profits
B) Amount of cash on hand
C) Mix of debt and equity
D) Market value of stock
  • 5. EPS/EBIT analysis is used to:
A) Evaluate competitors
B) Decide the best capital structure
C) Forecast sales
D) Measure employee productivity
  • 6. EPS stands for:
A) Earnings Per Stock
B) Earnings Per Share
C) Estimated Profit Share
D) Equity Per Share
  • 7. EBIT means:
A) Earnings Before Income Taxes
B) Earnings After Taxes
C) Equity Before Interest and Taxes
D) Earnings Before Interest and Taxes
  • 8. EAT refers to:
A) Earnings After Taxes
B) Equity After Taxes
C) Earnings And Taxes
D) Earnings At Time
  • 9. Which is the first step in EPS/EBIT analysis?
A) Calculate taxes
B) Graph EPS and EBIT
C) Gather input data
D) Compute EPS
  • 10. In EPS/EBIT analysis, EBIT is plotted on the:
A) Z-axis
B) X-axis
C) Horizontal bar
D) Y-axis
  • 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) Has the lowest debt
C) Uses only equity
D) Avoids taxes
  • 13. A limitation of EPS/EBIT analysis is that it does not consider:
A) Net income
B) Tax rates
C) Interest expense
D) Control and flexibility
  • 14. Projected financial statements usually cover how many years?
A) 5 years
B) 4 years
C) 3 years
D) 2 years
  • 15. Which financial statement is projected first?
A) Cash Flow Statement
B) Statement of Retained Earnings
C) Balance Sheet
D) Income Statement
  • 16. The percentage-of-sales method is mainly used to project:
A) Assets only
B) COGS and operating expenses
C) Dividends only
D) Taxes only
  • 17. Retained earnings are calculated as:
A) Sales − expenses
B) Net income + dividends
C) Net income − dividends
D) EBIT − taxes
  • 18. In projected balance sheets, cash is often used as a:
A) Liability
B) Plug figure
C) Fixed value
D) Dividend
  • 19. Why are notes added to projected financial statements?
A) To explain assumptions and major changes
B) To increase length
C) To hide losses
D) To calculate EPS
  • 20. Corporate valuation is needed for all EXCEPT:
A) Daily operations
B) Mergers
C) Divestitures
D) Acquisitions
  • 21. Which valuation method uses stockholders’ equity minus goodwill and intangibles?
A) P/E Ratio Method
B) Net Worth Method
C) Net Income Method
D) Outstanding Shares Method
  • 22. The Net Income Method values a firm as
A) Net income × stock price
B) Net income × 10
C) Net income ÷ EPS
D) Net income × 5
  • 23. Market capitalization is calculated using:
A) Number of shares × stock price
B) Net income × 5
C) EPS × P/E ratio
D) Assets − liabilities
  • 24. Financial ratio analysis is important because it:
A) Replaces financial statements
B) Eliminates risk
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) Issues bonds
C) Buys another firm
D) Declares dividends
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