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Samenvatting 60 vragen examen financial management
- Cours
- Financieel management
- Établissement
- Thomas More Hogeschool (tmhs)
dit document bevat de 60 gegeven vragen voor financial management met antwoorden
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SELECTION OF THEORY QUESTIONS1. What are the 4 main differences between debt and equity?
Debt Equity
Voice in Management No: general meeting Yes: holders vote for the
board of directors
Claims on Income and Holders get their money first: Holders get the last priority
Assets principal or interest subordinate to debt
senior to equity
Maturity Stated maturity: it must be None: permanent
looptijd repaid
Tax Treatment Interest payment is a Dividend payment is not
deductible expense deductible
interest deduction no deduction
2. Define Money Market vs. Capital Markets
Money market:
A market where investors trade highly liquid securities with maturities of 1 year or less.
Capital markets:
A market that enables suppliers and demanders of long-term funds to make transactions.
Longer than 1 year.
3. The income statement is…?
The income statement, also known as the profit and loss statement, provides a financial
summary of a company's revenues, expenses, and profits over a specific period. It serves
as a key financial document that helps stakeholders assess the
company's profitability and overall financial performance.
(resultatenrekening)
4. The balance sheet ?
A balance sheet is a financial statement that contains details of
a company's assets or liabilities at a specific point in time. It is
one of the three core financial statements (income statement
and cash flow statement being the other two) used for
evaluating the performance of a business. (de balans)
5. The statement of cash flows ?
The statement of cash flows is a financial document that
provides a summary of how a company generates and
uses cash over a specific period, typically divided into
operating, investing, and financing activities. It offers
insights into the sources and uses of cash, helping
stakeholders evaluate a company's liquidity, financial
health, and ability to meet its short-term obligations.
(kasstroomoverzicht)
6. The current ratio ?
The current ratio is a liquidity ratio that measures a
company's ability to pay short-term obligations or those
due within one year. Current ratio = current assets/ current liabilities
, 7. The quick ratio ?
measures a company's short-term liquidity against its short-term obligations. Essentially,
the ratio seeks to figure out if a company has enough liquid assets (cash or things that
can easily be converted into cash) to cover its current liabilities and impending debts.
Quick ratio: Current assets – stock/current liabilities
8. The debt ratio ?
The debt ratio is defined as the ratio of total debt to total assets, expressed as a decimal
or percentage. It can be interpreted as the proportion of a company's assets that are
financed by debt. Debt ratio = totall debt/ totall assets
9. The times interest earned ratio ?
measures how easily a company can pay its debts with its current income. To calculate
this ratio, you divide income by the total interest payable on bonds or other forms of
debt. TIE: EBIT (earned before interest and taxes)/interest expense
10. Operating profit margin ? EBIT
Operating Profit Margin is a profitability or performance ratio that reflects the percentage
of profit a company produces from its operations before subtracting taxes and interest
charges. It is calculated by dividing the operating profit by total revenue and expressing
it as a percentage. The margin is also known as EBIT (Earnings Before Interest and
Tax) Margin.
11. Net profit margin ?
Net profit is calculated by deducting all company expenses from its total revenue. The
result of the profit margin calculation is a percentage. Net profit margin: Net profit/total
revenue x 100
12. Earnings per share ?
the amount earned during the period on behalf of each outstanding share of stock, calculated
by dividing the period’s total earnings available for the firm’s stockholders by the number of
shares of stock outstanding EPS = net income – dividend payments/ weighted average shares
outstanding
13. The return on total assets ?
calculated by dividing a company's earnings after tax by its total assets. Total assets are
equal to the sum of the shareholders' equity and the company's debt. This value is
found on the company's balance sheet. = EBIT/Total assets
14. The return on equity ?
Return on equity (ROE) is a measure of financial performance calculated by dividing net
income by shareholders' equity. Because shareholders' equity is equal to a company's
assets minus its debt, ROE is considered the return on net assets. Return on equity
(ROE) = net income/ shareholders equity (total equity)
15. The price/earnings (P/E) ratio ?
calculated by dividing the market value price per share by the company's earnings per
share. A high P/E ratio can mean that a stock's price is high relative to earnings and
possibly overvalued. A low P/E ratio might indicate that the current stock price is low
relative to earnings. P/E ratio= market share price/earnings per share
16. The market/book (M/B) ratio ?
The market to book ratio is a metric that compares your business's book value to its
market value. This is determined by its current price on the stock market and any
outstanding shares it may have. Market to book ratio = market capitalization/ totall book
value
17. Depreciation ?
a measure of the decrease in the market value of an asset over time from influential
economic factors. (waardevermindering)
- MACRS: Modified Accelerated Cost Recovery System
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