Fınancıal Statement Analysıs (ENG) — 2022-2023 Dönem Sonu Çıkmış Sınav

1. If the current asset constitutes 80% of the total assets and the short term liabilities constitute 48% of the sources, which of the following is correct for vertical analysis of ability to pay short-term debt? A) the company can meet its short term liabilities by using the current assets B) the company can meet its long term liabilities by using the assets C) the company cannot meet its short term liabilities. D) the company have negative net working capital. E) the company can meet its short term obligations by long term operations.

2. According to the Pecking order theory, which of the following funding for investments is the least preferred source? A) Long term bank loans B) Issuing bonds C) New capital Issuance D) It should be generated from existing equity E) Borrowing instruments

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

4. 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 %

5. "Non-current assets to equity ratio is calculated as %125." Which of the following statement can be figured out from this result? A) The company can pay its short-term liabilities easily B) Inventory turnover ratio will be more quicker than the previous year C) Non-current asset amount is higher than current asset amount D) Equity is sufficient in financing non-current assets E) Liabilities are also used in financing non-current assets