Computing the future value of some amount of money invested today is called ....., while computing the present value of some amount of money that will be received in the future is called.......
Doğru Cevap!
Yanlış Cevap!
Doğru Cevap: A) compounding ; discounting
Which of the following is NOT one of the assumptions that CVP analysis is based upon?
Doğru Cevap: E) The cost structure is constant meaning that costs change by various factors.
Hakan and Hasan are two competitors in the same industry. Both companies produce computer hardware. Hakan expects a 20% increase in its operating income if its sales were to rise by 10%. On the other hand, Hasan has a contribution margin ratio of 50%, total fixed costs of $500,000 and sales revenue of $2,500,000.What is the DOL for both Hakan and Hasan?
Doğru Cevap: E) 2-1.67
___________a series of equal cash flows that occur for a given period at regular intervals.
Doğru Cevap: A) Annuity
Levent is going to borrow 4000 Turkish Liras from the bank to purchase a mobile phone. The bank offers him to use a pure discount loan under 8% interest rate with 1 year maturity. So what are the payment terms and how much he is going to pay at maturity?
Doğru Cevap: A) 4.320
The One Corp. sold 20,000 last year and sales revenue of the company was $400,000 for the same year and $10 of variable costs per unit, $200,000 of total fixed costs. What is the contribution margin ratio?
Doğru Cevap: E) 0.5
What is CVP analysis?
Doğru Cevap: E) Cost- Volume - Profit Analysis
Which of the following assumptions is the CVP based upon? I. The sales price per unit is constant II. Variable costs per unit and fixed costs are variable III. The firm sells all units produced IV. The cost structure is constant meaning that costs change only by the level of activity
Doğru Cevap: C) I, III and IV
According to the accounting terms, the net increase in the owners' equity that results from company's operations is called what?
Doğru Cevap: C) Net income
Suppose a corp. has an expected sales revenue of $820,000 and has a break-even point of $615,000. What is the margin of safety ratio for this corp.?
Doğru Cevap: B) 25%
Which of the following does not take place in a balance sheet?
Doğru Cevap: E) Net income
Which one computes the time it takes for a company to turn finished goods and merchandise inventory into cash received from sales?
Doğru Cevap: A) Operating cycle
You are supposed to receive $10,000 ten years from now. At an interest rate of 12%, what is that $10,000 worth today?
Doğru Cevap: D) $3,220
Which of the following is the correct formula to calculate "Present Value"?
Doğru Cevap: A) PV = Future Value / (1 + Interest rate)
Which of the following tells how much effort is required to produce goods and services?
Doğru Cevap: B) Production value
Rockstar Inc. produces DVD players. The firm record EBIT amount of $6,000,000. Rockstar has a debt ratio of 20% Thus, Rockstar incurs $300,000 of interest expense. The tax rate is 35%. What is the DFL for the company?
Doğru Cevap: E) 1.052
Imagine that you are the owner of a TV store. A customer buys a TV with a price of 2.000, however, she would like to pay in installments. How much should the installment payments be for 10 monthly installments at the monthly interest rate 1%?
Doğru Cevap: D) 211,17
ABC company sells shirts for $50. The variable cost is $20 per unit. The fixed costs are $600,000. Thus, the unit contribution margin is .......... and the contribution margin ratio is ...............
Doğru Cevap: C) 30 ; 0.6
Which of the following is not true for a company?
Doğru Cevap: A) Companies are isolated entities.
Which of the following provides profitability of the firm over a period of time such as a year?
Doğru Cevap: B) Income Statement