Tài liệu ôn tập - Nguyên Lý Kế Toán | Trường Đại học Tôn Đức Thắng
3. Liquidity ratio: Bathez Corp. has receivables of $334,227, inventory of $451,000,cash of $73,913, and accounts payables of $469,553. What is the firm's currentratio?a) 1.67b) 0.73c) 1.83d) None of the above. Tài liệu được sưu tầm và soạn thảo dưới dạng file PDF để gửi tới các bạn sinh viên cùng tham khảo, ôn tập đầy đủ kiến thức, chuẩn bị cho các buổi học thật tốt. Mời bạn đọc đón xem!
Môn: Nguyên Lý Kế Toán (NLKTTDT) 87 tài liệu
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1. For a firm that has no debt in its capital structure: a) ROE < ROA. b) ROE > ROA. c) ROE = ROA. d) None of the above.
2. Liquidity ratio: Lionel, Inc., has current assets of $623,122, including inventory of
$241,990, and current liabilities of $378,454. What is the quick ratio? a) None of the above. b) 1.01 c) 0.64 d) 1.65
3. Liquidity ratio: Bathez Corp. has receivables of $334,227, inventory of $451,000,
cash of $73,913, and accounts payables of $469,553. What is the firm's current ratio? a) 1.67 b) 0.73 c) 1.83 d) None of the above
4. Efficiency ratio: If Viera, Inc., has an accounts receivable turnover of 3.9 times
and net sales of $3,436,812, what is its level of receivables? a) $81,234 b) $13,403,567 c) $881,234 d) $1,340,357
5. Profitability ratio: Juventus Corp has total assets of $4,744,288, total debt of
$2,912,000, and net sales of $7,212,465. Their net profit margin for the year is 18
percent. What is Juventus's ROA? a) None of the above b) 18% c) 27.4% d) 25.6%
6. Which one of the following statements is NOT correct?
a) A firm that uses debt magnifies the return to its shareholders.
b) A leveraged firm is less risky than a firm that is not leveraged.
c) All of the above statements are correct.
d) A leveraged firm is more risky than a firm that is not leveraged.
7. Leverage ratio: Your firm has an equity multiplier of 2.47. What is its debt-to- equity ratio? a) 1.47 b) 0.60 c) 0 d) 1.74
8. Leverage ratio: Dreisen Traders has total debt of $1,233,837 and total assets of
$2,178,990. What are the firm's equity multiplier and debt-to-equity ratio? a) 1.31; 2.31 b) 0.75; 1.75 c) 1.75; 0.75 d) 2.31; 1.31
9. Efficiency ratio: Jet, Inc., has net sales of $712,478 and accounts receivables of
$167,435. What are the firm's accounts receivables turnover and days' sales outstanding? a) 5.2 times; 61.3 days
b) 4.26 times; 85.7 days c) 0.24 times; 78.5 days d) None of the above
10. Efficiency ratio: Ellicott City Manufacturers, Inc., has sales of $6,344,210, and a
gross profit margin of 67.3 percent. What is the firm's cost of goods sold? a) $274,560 b) None of the above c) $2.074,557 d) $2,745,640