Testování: Test/quiz: What you shall know in Controlling

1/11
Costs drawn in the picture are

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

Testování: Test/quiz: What you shall know in Controlling

fixed variable indirect

2/11
Can profit for the period differ under different costing methods?

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

yes no

3/11
Terms margin and mark-up differ in

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

margin is calculated as (revenue – costs of goods sold) / revenue, while mark-up has cost of goods sold in the denominator do not differ do not generally differ, but mark-up is more widely used in retail business

4/11
What is the name for this indicator? profit / equity

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

Return on Assets Return on equity Return on capital employed Asset turnover ratio

5/11
Generally recommended values for the indicator Current liquidity (Working capital ratio) is ideally within the range of

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

0-1 1,5-2 2-5 5-10

6/11
Dividends are paid whenever profit after tax is achieved. Is this assertion correct?

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

yes no

7/11
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

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

transactions not related with the core business and meets the conditions set out in IFRS 5 transactions that are ad-hoc and will not repeat in the future and meets the conditions set out in IAS 1 certain part of the entity or activity that either has been disposed of or is held for sale and meets the conditions set out in IFRS 5

8/11
What is the abbreviation used for the total profit/loss without interest expense, income tax, depreciation and amortization?

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

EBIT EBT EBITDA EAT

9/11
Suppose that the loan is repaid in annuity. The installment consists of

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

principal repayment and interest expense where the principal repayment increase and interest expense decrease over time principal repayment and interest expense where the principal repayment decrease and interest expense increase over time principal repayment and interest expense where the principal repayment is fixed and interest expense decrease over time principal repayment and interest expense where the principal repayment is fixed and interest expense increase over time

10/11
Net present value (NPV) of viable project shall be

1 or more correct answers are possible; however, select only one answer.
Maximum possible % gain: 9%

at least equal to the company´s annual profit at least 1 at least 0

11/11
What is the cost % used to value retained earnings?

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Maximum possible % gain: 9%

with 0% as retained earnings is for free on the basis of average % cost of debt on the basis of % cost of equity on the basis of % cost of equity

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Standard test/quiz no. 459: Testování: Test/quiz: What you shall know in Controlling

1/11 Costs drawn in the picture are

2/11 Can profit for the period differ under different costing methods?

3/11 Terms margin and mark-up differ in

4/11 What is the name for this indicator? profit / equity

5/11 Generally recommended values for the indicator Current liquidity (Working capital ratio) is ideally within the range of

6/11 Dividends are paid whenever profit after tax is achieved. Is this assertion correct?

7/11 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

8/11 What is the abbreviation used for the total profit/loss without interest expense, income tax, depreciation and amortization?

9/11 Suppose that the loan is repaid in annuity. The installment consists of

10/11 Net present value (NPV) of viable project shall be

11/11 What is the cost % used to value retained earnings?

1/11
Costs drawn in the picture are

2/11
Can profit for the period differ under different costing methods?

3/11
Terms margin and mark-up differ in

4/11
What is the name for this indicator? profit / equity

5/11
Generally recommended values for the indicator Current liquidity (Working capital ratio) is ideally within the range of

6/11
Dividends are paid whenever profit after tax is achieved. Is this assertion correct?

7/11
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

8/11
What is the abbreviation used for the total profit/loss without interest expense, income tax, depreciation and amortization?

9/11
Suppose that the loan is repaid in annuity. The installment consists of

10/11
Net present value (NPV) of viable project shall be

11/11
What is the cost % used to value retained earnings?