Financial Management Formulas - CPA Business Environment and Concepts (BEC)

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Question

Which of the following statements is true regarding the payback method?

Answer

The payback method determines the number of years that it will take for a company to recoup or be paid back for its investment. The payback method does not consider the time value of money.

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Question

Which of the following phrases could be used to describe the Discounted Cash Flow formula?

Answer

The Discounted Cash Flow formulas involving dividends, price, and growth is also known as the cost of retained earnings.

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Question

Which one of a firm's sources of new capital usually has the lowest after-tax cost?

Answer

Debt is a cheaper source of financing than equity. In addition, there is a tax deduction for interest paid on debt.

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Question

Which of the following rates is most commonly compared to the internal rate of return to evaluate whether to make an investment?

Answer

WACC is used as the hurdle rate within capital budgeting techniques. Investments that provide a return that exceeds the WACC should continuously add to the value of the firm.

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Question

Which one of the following factors might cause a firm to increase the debt in its financial structure?

Answer

Interest on debt financing is tax-deductible whereas dividends from equity are not. An increase in tax rates might cause a firm to increase debt financing.

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Question

The marketable securities with the least amount of default risk are:

Answer

Default risk is the risk that the security will not be paid. US Treasury securities are issued by the Treasury Department which has no risk of non payment.

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Question

Which of the following measurement models is being used if a calculation includes risk-free rate, beta coefficient, rate of return, and required rate of return?

Answer

These factors are included in the calculation of CAPM.

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Question

Which of the following would never be included in the WACC formula?

Answer

Risk is not assessed in calculating the WACC. WACC is used to determine the cost of financing for a firm.

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Question

If a firm's credit terms require payment within 45 days but allow a discount of 2 percent if paid within 15 days (using a 360 day year), the approximate cost/benefit of the trade credit terms is:

Answer

\[360 / (45 - 15)\] * \[2% / (100% - 2%)\]

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Question

If a retailer's terms of trade are 3/10, net 45 with a particular supplier, what is the cost on an annual basis of not taking the discount? Assume a 360 day year.

Answer

\[360 / (45 - 10)\] * \[3% / (100% - 3%)\]

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Question

A firm purchased $10,000 of merchandise inventory on May 1. The terms of the purchase were 2/10, net 30. The company would pay what amount on May 9?

Answer

A 2% discount on $10,000 = a $200 discount. $10,000 - $200 = $9,800.

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Question

If the dollar price of the euro rises, which of the following will occur?

Answer

If the dollar price of the euro rises, then the euro is getting more expensive, thus the dollar is getting less expensive.

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Question

One euro will buy US $1.48 and a British pound will buy US $2.06. What is the cross rate of euros per pound?

Answer

2.06/1.48=1.39

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Question

A discount on accounts payables would encourage which of the following activities?

Answer

When offering a discount to a customer for paying earlier, a firm would forfeit some income in order to increase cash on hand.

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Question

Which of the following rates is most commonly compared to the internal rate of return to evaluate whether to make an investment?

Answer

WACC is used as the hurdle rate within capital budgeting techniques. Investments that provide a return that exceeds the WACC should continuously add to the value of the firm.

Compare your answer with the correct one above

Question

Which one of the following factors might cause a firm to increase the debt in its financial structure?

Answer

Interest on debt financing is tax-deductible whereas dividends from equity are not. An increase in tax rates might cause a firm to increase debt financing.

Compare your answer with the correct one above

Question

The marketable securities with the least amount of default risk are:

Answer

Default risk is the risk that the security will not be paid. US Treasury securities are issued by the Treasury Department which has no risk of non payment.

Compare your answer with the correct one above

Question

Which of the following measurement models is being used if a calculation includes risk-free rate, beta coefficient, rate of return, and required rate of return?

Answer

These factors are included in the calculation of CAPM.

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Question

Which of the following would never be included in the WACC formula?

Answer

Risk is not assessed in calculating the WACC. WACC is used to determine the cost of financing for a firm.

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Question

Which one of a firm's sources of new capital usually has the lowest after-tax cost?

Answer

Debt is a cheaper source of financing than equity. In addition, there is a tax deduction for interest paid on debt.

Compare your answer with the correct one above

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