2020–2021 YO Sınavı Çıkmış Soruları

1. The result of non-current assets to equity ratio is 110%. According to this result which of the following statement can be expressed? A) Equity is not sufficient enough in financing non-current assets B) Equity is sufficient enough in financing current assets C) Long term liabilities are higher than non-current assets D) Short-term liabilities are enough in financing non-current assets E) Equity is sufficient enough in financing non-current assets

2. ABC Co. has the following information: Account name Net Revenue (Sales) 2,500,000 Cost of Sales 1,500,000 Operating Expenses 700,000 Net Income (Profit) 100,000 Total Assets 2,000,000 Total Liabilities 1,600,000 What is the Return on Asset (ROA) of the company? A) 4% B) 5 % C) 10 % D) 20 % E) 25%

3. The ratio analysis shows the relationship between two financial statement items. However, in order to be useful, it must have same specific characteristic Which of the following states that characteristics? A) Growth pattern B) Ease to calculate C) Ability to measure profitability D) Meaningful relationship between financial items E) Ability to measure leverage

4. Which of the following is not true about the balancing theory? A) It is based on the agency costs B) It is based on cost of capital C) It is based on the proposals about the costs of bankruptcy and financial stress D) It is proposed that the increase in the level of borrowing may cause deterioration in the market value of the company E) It proposes that the optimal capital structure can be achieved at the level where the marginal benefit of borrowing is equal to the cost

5. Which of the following is correct? A) The excess of non-current assets over current liabilities is equal to net working capital. B) Net working capital shall be higher than the issued capital of the business. C) Net working capital is equal to current assets. D) Net working capital analysis is made for decisions related to purchase of non-current tangible assets. E) A profitable business might have difficulties in paying its short-term debts.