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Trắc nghiệm Tài chính doanh nghiệp Tiếng Anh

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Câu 1: Which of the following risks cannot be eliminated, regardless of how many stocks are added to a well-diversified portfolio?

  • - Systematic risk
  • - Unsystematic risk
  • - Firm-specific risk
  • - Idiosyncratic risk

Câu 2: Theoretically, what is the immediate effect of a 2-for-1 stock split on a firm's total market capitalization?

  • - Total market capitalization doubles
  • - Total market capitalization is cut in half
  • - Total market capitalization increases by the split ratio
  • - Total market capitalization remains unchanged

Câu 3: What does a Profitability Index (PI) of 1.2 indicate for a capital project?

  • - The project's NPV is negative
  • - The project's IRR is less than the cost of capital
  • - The project should be accepted because it generates 1.20 dollars in present value for every 1 dollar invested
  • - The project will take 1.2 years to pay back

Câu 4: A firm with a high 'Degree of Operating Leverage' (DOL) is characterized by:

  • - High variable costs and low fixed costs
  • - High fixed costs relative to variable costs
  • - Low interest expenses and high debt
  • - A high proportion of debt in the capital structure

Câu 5: Which major disadvantage is associated with using the Internal Rate of Return (IRR) method for projects with non-conventional cash flows?

  • - IRR ignores the time value of money
  • - There may be multiple IRRs for the same project
  • - IRR always leads to the same decision as NPV
  • - IRR is difficult to calculate without a computer

Câu 6: By forming a well-diversified portfolio, an investor can eliminate:

  • - Systematic risk
  • - Unsystematic risk
  • - Market risk
  • - Interest rate risk

Câu 7: Which feature is typically associated with preferred stock rather than common stock?

  • - Full voting rights in board elections
  • - Fixed dividend payments and priority in liquidation
  • - Unlimited potential for residual profit sharing
  • - Direct ownership of specific physical company assets

Câu 8: In a 'finance lease' (capital lease), which of the following statements is true regarding the accounting treatment for the lessee?

  • - The lease is treated as a simple rental expense
  • - The lessee records both an asset and a liability on the balance sheet
  • - The leased asset remains entirely off the lessee's balance sheet
  • - Payments are only recorded in the notes to the financial statements

Câu 9: Compared to the Dividend Growth Model, what is a distinct advantage of using the CAPM to estimate the cost of equity?

  • - It does not require an estimate of the market risk premium
  • - It explicitly accounts for systematic risk via beta
  • - It is easier to use for firms that do not pay dividends
  • - It relies solely on historical growth rates of dividends

Câu 10: Why is the after-tax cost of debt usually lower than the before-tax cost of debt for a profitable corporation?

  • - Because debt is less risky than equity
  • - Because of tax-deductible interest payments
  • - Because bondholders require lower returns than stockholders
  • - Because debt has a higher priority in liquidation

Câu 11: The Economic Order Quantity (EOQ) model is designed to minimize the sum of:

  • - Safety stock and lead time costs
  • - Total holding costs and total ordering costs
  • - Purchase price and shipping costs
  • - Accounts payable and accounts receivable

Câu 12: Which of the following represents the Modigliani-Miller Proposition I in a world with no taxes?

  • - Capital structure does not affect the value of the firm
  • - The cost of equity is constant
  • - Debt financing is always better than equity
  • - Firms should use 100 percent debt

Câu 13: The portion of a stock's total return that comes from periodic cash payments is called the:

  • - Capital gains yield
  • - Dividend yield
  • - Earnings per share
  • - Price-earnings ratio

Câu 14: According to the 'Pecking Order Theory', in what order do firms prefer to raise capital?

  • - External equity, then debt, then internal funds
  • - Debt, then internal funds, then external equity
  • - Internal funds, then debt, then external equity
  • - Internal funds, then external equity, then debt

Câu 15: What is a 'Rights Offering' in the context of corporate finance?

  • - An offer to employees to buy stock at a discount
  • - A legal right for creditors to take over the firm
  • - The issuance of new shares to existing shareholders to maintain their ownership percentage
  • - A dividend payment made in the form of additional shares

Câu 16: What does an 'inverted' yield curve typically indicate about investor expectations for the economy?

  • - Expectation of a future economic boom
  • - Expectation of rising inflation in the long term
  • - Expectation of a future economic downturn
  • - Expectation that interest rates will remain flat forever

Câu 17: When using the Profitability Index (PI) to evaluate an independent project, which condition indicates that the project should be accepted?

  • - It is less than 1.0
  • - It is greater than 1.0
  • - It is equal to 0
  • - It is less than the internal rate of return

Câu 18: What is the correct formula for calculating the Cash Conversion Cycle (CCC)?

  • - Inventory period minus receivables period plus payables period
  • - Operating cycle plus payables period
  • - Receivables period plus payables period minus inventory period
  • - Inventory period plus receivables period minus payables period

Câu 19: How is the Cash Conversion Cycle (CCC) calculated?

  • - Inventory Period + Accounts Payable Period - Accounts Receivable Period
  • - Accounts Receivable Period + Accounts Payable Period - Inventory Period
  • - Inventory Period + Accounts Receivable Period - Accounts Payable Period
  • - Inventory Period - Accounts Receivable Period + Accounts Payable Period

Câu 20: According to modern financial theory, what is the primary goal of a corporation's financial management?

  • - Maximizing net profit for the current fiscal year
  • - Minimizing the total tax liability of the firm
  • - Maximizing shareholder wealth through stock price
  • - Maximizing the market share of the company's products

Câu 21: What two primary factors determine a firm's Sustainable Growth Rate (SGR) if it issues no new equity?

  • - Return on Equity (ROE) and the retention ratio
  • - Net profit margin and the dividend payout ratio
  • - Asset turnover and the debt-to-equity ratio
  • - Working capital and the cost of debt

Câu 22: If the compounding frequency of interest increases while the annual percentage rate (APR) remains constant, how is the Effective Annual Rate (EAR) affected?

  • - The EAR remains unchanged
  • - The EAR decreases
  • - The EAR increases
  • - The EAR becomes equal to the APR

Câu 23: The Economic Order Quantity (EOQ) model is designed to minimize the sum of which two costs?

  • - Ordering costs and carrying costs
  • - Production costs and shipping costs
  • - Stockout costs and marketing costs
  • - Direct labor and overhead costs

Câu 24: Which liquidity ratio is considered more conservative because it excludes inventory?

  • - Current ratio
  • - Quick ratio
  • - Inventory turnover ratio
  • - Debt-to-equity ratio

Câu 25: Why is the after-tax cost of debt usually lower than the pre-tax cost of debt for a profitable corporation?

  • - Interest payments are tax-deductible
  • - Dividends are tax-deductible
  • - Debt is less risky than equity
  • - Principal payments are tax-deductible

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