Standard test/quiz no. 382: Testování: Test/quiz: Profit and its various forms

1/9

What is NOPAT?

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Maximum possible % gain: 11%

2/9

Income statement under IAS 1 shows separately Profit/loss and Other comprehensive income. Other comprehensive income includes transactions which

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Maximum possible % gain: 11%

3/9

What is the abbreviation used for the total profit/loss without interest expense, income tax, depreciation and amortization?

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Maximum possible % gain: 11%

4/9

Which indicator is more appropriate for comparison of companies with significantly different volume of fixed assets?

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Maximum possible % gain: 11%

5/9

EBIT is not appropriate for comparison between companies with different financing structure and different tax rates. Is this assertion correct?

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Maximum possible % gain: 11%

6/9

EAC is a certain category of profit. Which?

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Maximum possible % gain: 11%

7/9

EBT (PBT) is calculated as EBITDA minus

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Maximum possible % gain: 11%

8/9

EAT (PAT) is calculated as EBIT minus

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Maximum possible % gain: 11%

9/9

In accordance with IFRS 5, total comprehensive income must be divided into profit/loss from continued operations and profit/loss from discontinued operations. Profit/loss from discontinued operations contains

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Maximum possible % gain: 11%

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