Ujian Akhir Semester (Uas) Accounting and Finance R1

UJIAN AKHIR SEMESTER (UAS) ACCOUNTING AND FINANCE-... https://docs.google.com/forms/d/e/1FAIpQLSe0DRu6jHH2q-gEcOviH-...
UJIAN AKHIR SEMESTER (UAS)

ACCOUNTING AND FINANCE-EB42B
* Required
Pilihlah salah satu jawaban yang menurut Anda benar
CCC mencakup aspek sebagai berikut: *
DIO
DSO
DPO
Benar semua
1 dari 35 25/06/2021 20.31

Jika anda meminjam Rp 100.000.000 untuk membeli mobil dengan bunga flat
10% selama 4 tahun, berapakah pembayaran bulanan mobil Anda?
Rp 37.916.667
Rp 27.500.000
Rp 2.916.667
Rp 2.291.667
Clear selection
Why is debt financing said to include a tax shield for the company?
Taxes are reduced by the amount of the debt.
Taxes are reduced by the amount of the interest.
Taxable income is reduced by the amount of the debt.
Taxable income is reduced by the amount of the interest.
Clear selection
When the management of a business is conducted by individuals other than the

owners, the business is most likely to be a:
corporation.
sole proprietorship.
partnership.
general partner.
Clear selection
2 dari 35 25/06/2021 20.31

When a corporation fails, the maximum that can be lost by an individual

shareholder is:
the amount of their initial investment.
the amount of their share of the profits.
their proportionate share required to pay the corporation's debts.
the amount of their personal wealth.
Clear selection
How are investors most apt to interpret a reduction in a firm's regular dividend
payment?
Earnings are expected to decline.
New investments are expected to increase.
Stock repurchases are expected to increase.
Share price is expected to increase.
Clear selection
Manakah pernyataan di bawah ini yang benar atas perhitungan suatu arus kas
anuitas dan diskon rate/bunga majemuk yang sama besar?
Future Value ordinary annuity akan lebih besar daripada FV annuity due.
Future Value annuity due akan lebih besar daripada FV ordinary annuity
Future Value ordinary annuity akan sama dengan FV annuity due.
Present Value ordinary annuity akan lebih besar daripada PV annuity due.
Clear selection
3 dari 35 25/06/2021 20.31

Bonds that have been sold only to a limited number of institutional investors are
considered
secured bonds.
convertible bonds.
private placements.
indexed bonds.
Clear selection
Investment projects that plot above the security market line would be
considered to have:
a positive NPV.
a negative NPV.
a zero NPV.
an excessively high discount rate.
Clear selection
Di suatu perusahaan yang memiliki seorang treasurer dan seorang controller,

manakah di bawah ini yang akan ditangani controller? *
Internal auditing
Credit Management
Relasi dengan perbankan
Asuransi
4 dari 35 25/06/2021 20.31

What happens to the coupon rate of a $1,000 face value bond that pays $80
annually in interest if market interest rates change from 9% to 10%?
The coupon rate increases to 10%.
The coupon rate remains at 9%.
The coupon rate remains at 8%.
The coupon rate decreases to 8%.
Clear selection
Jika anggaran modal (capital budget) sebesar Rp 80 miliar, dan target capital
structure sebesar 40% debt dan 60% equity, berapakah capital yang didanai
dengan ekuitas? *
Rp 40 miliar
Rp 60 miliar
Rp 32 miliar
Rp 48 miliar
Which one of these accounts is a source of internal funding?
Retained earnings
Common stock
Bonds payable
Preferred stock
Clear selection
5 dari 35 25/06/2021 20.31

Dalam kondisi pasar bergairah (bull market), saham manakah yang bergerak
mendahului pasar: *
Saham dengan beta 0,8 bergerak naik mendahului pasar
Saham dengan beta 0,8 bergerak turun mendahului pasar
Saham dengan beta 1,5 bergerak naik mendahului pasar
Saham dengan beta 1,5 bergerak turun mendahului pasar
PT A baru saja mengakuisisi asset PT B. Nilai buku PT B adalah Rp 68 milyar, tetapi

PT A membayar sebesar Rp 75 milyar. Selisih Rp 7 milyar yang dibayar oleh PT A
akan dicatat pada neraca PT A sebagai: *
Account payable
Goodwill
Other current asset
Property, Plant, and Equipment
"Give me $5,000 today and I'll return $10,000 to you in 5 years," offers the
investment broker. To the nearest percent, what annual interest rate is being
offered?
12.29%
13.67%
14.87%
12.84%
Clear selection
6 dari 35 25/06/2021 20.31

Which one of these accounts is a source of internal funding?
Retained earnings
Common stock
Bonds payable
Preferred stock
Clear selection
Manakah yang masuk dalam kategori keputusan capital budgetting? *
merencanakan untuk menerbitkan saham biasa daripada saham preferen
memutuskan untuk ekspansi ke produk baru, dengan biaya Rp 10 miliar
melakukan pembelian kembali (buy back) saham biasa
menerbitkan obligasi jangka panjang
Jika biaya modal perusahaan sebesar 20% dan biaya modal proyek diusulkan
sebesar 15%, maka mendiskon arus kas perusahaan sebesar 20% akan: *
Menentukan di mana posisi proyek terkait dengan security market line.
Membuat proyek kelihatan menarik daripada seharusnya.
Menjadi benar secara teori.
Membuatnya menjadi salah dan menyebabkan proyek menjadi ditolak
7 dari 35 25/06/2021 20.31

Suatu perusahaan bisa mengubah struktur modalnya dengan cara: *
tidak menerima proyek capital budgeting yang baru
berinvestasi pada intangible assets
menerbitkan saham untuk membayar utang
menjadi sebuah perusahaan terbatas
Corporations that issue financial securities such as stock or debt obligations to

the public do so primarily to:
increase sales.
become profitable.
increase their access to funds.
avoid double taxation of their profits.
Clear selection
Jika Anda memiliki Rp 100.000.000.- dan diinvestasikan dalam Reksa dana yang
dapat memberikan return sebesar 20% per tahun, berapakah uang yang Anda
peroleh setelah 3 tahun
Rp 360.000.000.-
Rp 172.800.000
Rp 160.000.000
Rp 60.000.000
Clear selection
8 dari 35 25/06/2021 20.31

Perusahaan investment bank seperti Morgan Stanley atau Goldman Sachs: *
Mengumpulkan dana pihak ketiga dan menyalurkannya ke perusahaan atau individu
Membantu perusahaan menjual surat berharga mereka ke investor
Mendisain dan menjual polis asuransi ke pasar
Memberi pinjaman ke perusahaan dan investor dalam commercial real estate.
Jika suatu proyek memiliki durasi yang berbeda untuk mutually exclusive project,
maka:
Perlu memakai metode retirement chain
Perlu memakai metode EAA
a dan b benar
a dan b salah
Clear selection
Which one of the following is a financial asset?
A corporate bond
A machine
A patent
A factory
Clear selection
9 dari 35 25/06/2021 20.31

Unlimited liability is faced by the owners of:
corporations.
partnerships and corporations.
sole proprietorships and general partnerships.
all forms of business organization.
Clear selection
Biaya modal proyek adalah: *
Sama dengan biaya modal perusahaan
Lebih kecil dari biaya modal perusahaan
Lebih besar dari biaya modal perusahaan
Tidak selalu berkaitan dengan biaya modal perusahaan
A corporation is considered to be closely held when:
only a few shareholders exist.
the market value of the shares is stable.
it operates in a small geographic area.
management also serves as the board of directors.
Clear selection
10 dari 35 25/06/2021 20.31

Fixed Income merupakan alternatif untuk investasi karena: 1.Memberikan

kesempatan untuk Capital Gain 2.Memberikan pendapatan dalam bentuk Bunga
dan Dividen 3.Resiko lebih kecil dibanding Pasar Saham 4.Harus memakai sinking
fund Jawaban di atas yang benar meliputi: *
Jawaban 1
Jawaban 1 dan 3
Jawaban 3 dan 4
Jawaban 1, 2, dan 4
Neraca PT C memperlihatkan LTD (Long Term Debt) sebesar Rp 20 miliar. Utang

tersebut diterbitkan dengan bunga 10%, dan suku bunga saat ini adalah 7%.
Berdasarkan dari informasi yang tersedia maka nilai pasar dari utang tersebut *
Kurang dari Rp 20 miliar
Lebih dari Rp 20 miliar
Sama dengan Rp 20 miliar
Tidak diketahui karena kurang data tenor dari hutang
11 dari 35 25/06/2021 20.31

Bagaimana logikanya bahwa pengurangan dividen bisa merupakan kepentingan

utama dari pemegang saham saat ini? *
pengurangan dividen selalu merupakan kepentingan utama dari pemegang saham

saat ini
perusahaan akan memiliki kas untuk meningkatkan investasi saat ini dan laba masa
depan
mengurangi dividen akan menaikkan kompensasi untuk manajemen, jadi

meningkatkan motivasi manajer
pengurangan dividen tidak mungkin merupakan kepentingan utama dari pemegang

saham saat ini
Agency Conflict adalah istilah yang berkaitan dengan: *
konflik kepentingan antara Agen dan Klien
konflik kepentingan antara Manajemen dan Pemilik
konflik kepentingan antara Komisaris dan Pemilik
konflik kepentingan antara Supplier dan Vendor
Tujuan utama suatu korporasi adalah memaksimalkan harga saham. Kontribusi

bagian keuangan dalam memaksimalkan harga saham antara lain adalah dengan
melakukan: *
Pengelolaan risiko perusahaan
Keputusan pendanaan dan investasi yang baik
Perencanaan keuangan
Semua jawaban di atas benar
12 dari 35 25/06/2021 20.31

The purpose of a sinking fund is to:
reduce the par value of stock over time.
take advantage of the tax break on preferred stock.
periodically retire debt prior to final maturity.
allow risky corporations to avoid bankruptcy.
Clear selection
Contoh dari keputusan financing sebuah perusahaan, adalah sbb: *
mengakuisisi perusahaan pesaing
menentukan harga beli dari suatu aset tertentu
menerbitkan obligasi dengan tenor 10 tahun atau 20 tahun
menentukan kenaikan harga jual produknya
After reading the fine print in your credit card agreement, you find that the "low"
interest rate is actually an 18% APR, or 1.5% per month. What is the effective
annual rate?
18.47%
19.56%
18.82%
19.41%
Clear selection
13 dari 35 25/06/2021 20.31

Which one of the following gives a corporation its permanence?
Multiple owners
Limited liability
Corporation taxation
Separation of ownership and control
Clear selection
Which of the following statements best distinguishes the difference between

real and financial assets?
Real assets have less value than financial assets.
Real assets are tangible; financial assets are not.
Financial assets represent claims to income that is generated by real assets.
Financial assets appreciate in value; real assets depreciate in value.
Clear selection
Nilai instrinsik obligasi haruslah sama dengan:
Present value nilai masa depan
Present value ekspektasi arus kas masa depan
Future value nilai masa depan
Future value ekspektasi arus kas masa depan
Clear selection
14 dari 35 25/06/2021 20.31

Which one of these is a disadvantage of the corporate form of business?
Access to capital
Unlimited personal liability for owners
Limited firm life
Legal requirements
Clear selection
Risiko yang melekat pada suatu perusahaan disebut:
Unique Risk
Nonsystematic risk
Diversifiable risk
Jawaban a, b, c betul semua
Clear selection
Sebuah proyek yang memiliki risiko lebih tinggi dari rata-rata menawarkan tingkat
pengembalian sebesar 14%. Pernyataan mana yang benar jika biaya modal
perusahaan sebesar 12% dan biaya modal proyek sebesar 15%? *
NPV proyek positif; proyek layak (diterima).
NPV proyek negatif; proyek tidak layak (ditolak)
NPV proyek positif; proyek tidak layak (ditolak).
NPV proyek negatif; proyek layak (diterima)
15 dari 35 25/06/2021 20.31

Anda telah menentukan profitabilitas suatu rencana proyek berdasarkan present

value aliran kas. Manakah di antara hal berikut ini yang menjadikan present value
menjadi lebih besar? *
Discount rate menurun
Aliran kas masuk menjadi lebih lama tetapi totalnya sama
Discount rate meningkat
Discount rate sama
"Double taxation" refers to:
all partners paying equal taxes on profits.
corporations paying taxes on both dividends and retained earnings.
paying taxes on profits at the corporate level and dividends at the personal level.
the fact that marginal tax rates are doubled for corporations.
Clear selection
The company cost of capital may be an inappropriate discount rate for a capital
budgeting proposal if:
it results in a negative NPV for the proposal.
the proposal has a different degree of risk.
the company has unique risk.
the company expects to earn more than the risk-free rate.
Clear selection
16 dari 35 25/06/2021 20.31

Menurut accrual accounting, ketika barang tidak dijual sampai periode setelah
barang tersebut diproduksi, maka COGS akan: *
Diakui ketika barang tersebut diproduksi
Diakui ketika barang tersebut dijual
Diakui ketika pembayaran diterima
Dibagi antara periode produksi dan periode penjualan
Which one of the following is correct for a firm with $400,000 in net earnings,
50,000 shares, and a 30% payout ratio?
Retained earnings will increase by $120,000.
Each share will receive a $1.20 dividend.
$120,000 will be spent on new investments.
The dividend per share will be $2.40.
Clear selection
Net working capital dihitung dari selisih: *
Total assets dan total liabilities
Inventory dan account payable
Current asset dan current libilities
Cash dan account payable
17 dari 35 25/06/2021 20.31

Cara terbaik untuk memperkirakan nilai perusahaan yang going concern (akan
terus beroperasi) adalah dengan: *
Nilai buku
Nilai penggantian (replacement)
Nilai likuidasi
Nilai sekarang dari perkiraan arus dana dimasa yang akan datang
Bonds that have been sold only to a limited number of institutional investors are
considered:
secured bonds.
convertible bonds.
private placements.
indexed bonds.
Clear selection
Net working capital: *
Selisih atas current asset terhadap current liabilities
Digunakan untuk mengukur likuiditas jalan pendek
Digunakan untuk mengukur kemampuan manajemen perusahaan untuk menggunakan

asset secara efisien
Semua benar
18 dari 35 25/06/2021 20.31

Capital structure decisions refer to the:
dividend yield of the firm's stock.
blend of equity and debt used by the firm.
capital gains available on the firm's stock.
maturity date for the firm's securities.
Clear selection
XYZ Corp. has 1,000 shares outstanding and retained earnings of $25,000.
Theoretically, what would you expect to happen to the price of their stock,
currently selling for $30 per share, if a 25% stock dividend is declared? *
Price should increase to $44.00 per share.
Price should increase to $37.50 per share.
Price should decrease to $24.00 per share.
Nothing; price should remain at $30.00.
A policy of dividend "smoothing" refers to: *
maintaining a constant dividend payout ratio.
keeping the regular dividend at the same level indefinitely.
maintaining a steady progression of dividend increases over time.
alternating cash dividends with stock dividends.
19 dari 35 25/06/2021 20.31

The purpose of a sinking fund is to:
reduce the par value of stock over time.
take advantage of the tax break on preferred stock.
periodically retire debt prior to final maturity.
allow risky corporations to avoid bankruptcy.
Clear selection
Which one of the following is a real asset?
A patent
A personal IOU
A checking account balance
A share of stock
Clear selection
Which one of the following would correctly differentiate general partners from
limited partners in a limited partnership?
General partners have more job experience.
General partners have an ownership interest.
General partners are subject to double taxation.
General partners have unlimited personal liability.
Clear selection
20 dari 35 25/06/2021 20.31

Which one of the following terms of sale is the most restrictive?
Net 30
2/10, net 4
CBD
COD
Clear selection
At what point does a customer's unpaid account become delinquent when the
terms of sale are 2/10, net 60? *
11 days after the sale
Perbedaan utama antara pasar perdana dan pasar sekunder adalah:
Pasar perdana hanya untuk perdagangan obligasi, pasar sekunder hanya untuk
perdagangan saham
Hanya efek baru yang diperdagangkan di pasar perdana, sedangkan efek yang sudah
beredar, diperdagangkan di pasar sekunder
Pasar perdana untuk saham bluechips, pasar sekunder untuk saham emiten kecil
Semua benar
Clear selection
21 dari 35 25/06/2021 20.31

Corporations are referred to as public companies when their:
shareholders have no tax liability.
shares are held by the federal or state government.
stock is publicly traded.
products or services are available to the public.
Clear selection
What is the change in cash for a firm with the following: $10,000 cash flow from
operations, $1,600 cash used for new investment, a reduction in the level of debt
of $2,000, $1,000 in cash dividends, and $200 in depreciation expense?
$5,600
$9,600
$9,400
$5,400
Clear selection
If investors are expecting a dividend cut, then the announcement of the

decreased dividend payment will:
cause the stock price to decline by more than the dividend amount.
not affect the stock price as long as the announcement was in line with expectations.
cause the stock price to increase if the cut was greater than anticipated.
signal that the next dividend will be cut even further.
Clear selection
22 dari 35 25/06/2021 20.31

Seorang analis memperkirakan saham yang dijual seharga $ 25 per saham akan
meningkat menjadi $ 30 pada akhir tahun. Dividen tahun lalu adalah $ 1. Tetapi
analis memperkirakan dividen tahun depan adalah $ 1.5. Berapa holding period
return (tingkat pengembalian periode kepemilikan) atas saham ini?
21.67 %
24.00 %
26.00 %
20.00 %
Clear selection
What is the rate of return for an investor who pays $1,054.47 for a 3-year bond
with coupon of 6.5% and sells the bond 1 year later for $1,037.19?
4.53%
5.33%
5.16%
4.92%
Clear selection
23 dari 35 25/06/2021 20.31

Hitunglah EBIT dari suatu perusahaan yang memiliki revenue Rp 40 miliar, COGS
Rp 35 miliar, biaya depresiasi Rp 5 milyar, dan biaya bunga Rp 1.2 milyar *
Rp 5 milyar
Rp 3.8 milyar
Rp 0
Rp 1.2 milyar
An aging schedule illustrates the relationship between:
the time history with a customer and the number of repeat sales.
the average sale size and profitability over time.
customer ages and the average size of sales.
an accounts receivable and its time outstanding.
Clear selection
Which one of these statements correctly applies to a limited partnership?
All partners share the daily management duties.
All partners enjoy limited personal liability.
General partners have unlimited personal liability.
Taxes are imposed at both the firm and the personal level on profits earned.
Clear selection
24 dari 35 25/06/2021 20.31

Cara menaksir biaya modal laba ditahan, adalah: *
The CAPM Approach
Bond Yield Plus Risk Premium Approach
a dan b salah
a dan b benar
Expected rate of return dari sebuah proyek pada tingkat risiko tertentu, minimal
adalah sebesar: *
Biaya modal proyek
Biaya modal perusahaan
risk-free rate of return
beta x market risk premium
A balance sheet portrays the value of a firm's assets and liabilities:
over an annual period.
over any stated period of time.
at any stated point in time.
only at the end of the calendar year.
Clear selection
25 dari 35 25/06/2021 20.31

Manakah yang menentukan return minimum yang bisa diterima dari suatu
investasi? *
Peluang alternative investasi yang tersedia
Profit margin dari perusahaan
Return dari saham perusahaan
Return dari efek utang tanpa risiko
Which statement is true about terms of trade credit of 2/10, net 30?
A 10% cash discount is offered for payment before 30 days
A 2% cash discount can be taken for payment before the 10th of the following month.
A 10% cash discount can be taken if paid by the second day after invoicing.
No cash discount is offered after the tenth day
Clear selection
In the case of a limited liability partnership, ________ has/have limited liability.
only some of partners
only the managing partner
all of the partners
of the partners
Clear selection
26 dari 35 25/06/2021 20.31

A board of directors is elected as a representative of the corporation's:
top management.
stakeholders.
shareholders.
customers.
Clear selection
Manakah pernyataan di bawah ini yang benar atas perhitungan suatu arus kas
anuitas dan diskon rate/bunga majemuk yang sama besar? *
Future Value ordinary annuity akan lebih besar daripada FV annuity due.
Future Value annuity due akan lebih besar daripada FV ordinary annuity
Future Value ordinary annuity akan sama dengan FV annuity due.
Present Value ordinary annuity akan lebih besar daripada PV annuity due.
When a corporation engages in a 10% stock repurchase, it:
offers shareholders 110 shares for every 100 they currently own.
purchases for cash 10% of the outstanding shares.
sells treasury stock at a 10% discount to investors.
issues 10% more stock but holds the shares as treasury shares.
Clear selection
27 dari 35 25/06/2021 20.31

Alasan suatu perusahaan melakukan stock repurchase adalah sebagai berikut: *
sebagai alternatif pendistribusian kas selain dividen
sebagai alternatif pendistribusian kas yang diperoleh dari penjualan aktiva
sebagai cara untuk merubah struktur modal secara signifikan
semua jawaban di atas benar
The slope of the regression line that exhibits the past relationship between a
stock's returns and the market's returns is the:
market's beta.
stock's beta.
market risk premium.
stock's standard deviation.
Clear selection
Which of the following is a disadvantage to incorporating a business?
Easier access to financial markets
Limited liability
Becoming a permanent legal entity
Profits taxed at the corporate level and the shareholder level
Clear selection
28 dari 35 25/06/2021 20.31

Manakah yang masuk dalam tanggung jawab (tugas) dari corporate treasurer? *
laporan keuangan dan pajak
cash management dan pelaporan pajak
cash management dan relasi dengan perbankan
mencari modal dan pelaporan keuangan
Saham X memiliki nilai rata-rata return 10% dan varian 64%, berapa nilai koefisien
variasinya?
8,0
6,4
64
0,8
Clear selection
Which one of the following would be considered a capital budgeting decision? *
Planning to issue common stock rather than issuing preferred stock
Deciding to expand into a new line of products, at a cost of $5 million
Repurchasing shares of common stock
Issuing debt in the form of long-term bonds
29 dari 35 25/06/2021 20.31

Which one of these is not considered to be a security?
Shares of GE stock
A bond traded in the financial market
A mortgage loan issued and held by a bank
A convertible bond issued to the public
Clear selection
Kompensasi yang diperoleh investor karena menanggung risiko yang lebih tinggi
pada dua aset yang berbeda disebut dengan :
Risk discount
Risk premium
Risk adjustment
Risk compensation
Clear selection
The higher the standard deviation of a stock's annual returns, the:
lower the level of unique risk.
lower the expected rate of return.
higher the accuracy of predictions of the stock's return for any given year.
wider the dispersion of those returns over time.
Clear selection
30 dari 35 25/06/2021 20.31

Corporate managers are expected to make corporate decisions that are in the
best interest of:
top corporate management.
the corporation's board of directors.
the corporation's shareholders.
all corporate employees.
Clear selection
A common problem for closely held corporations is:
the lack of access to substantial amounts of capital.
the restriction that shareholders receive only one vote each.
the separation of ownership and management.
an abundance of agency problems.
Clear selection
Which one of these statements is correct?
Dividends tend to fluctuate in direct relation to changes in annual earnings.
Managers are less concerned with the change in the dividend than with the actual
amount of the dividend.
Managers tend to avoid smooth dividends as they don't signal the firm's most recent
successes.
Managers tend to only increase dividends when they believe the increased amount
can be sustained.
Clear selection
31 dari 35 25/06/2021 20.31

Which of the following is least likely to be discussed in the articles of

incorporation?
How the firm is to be financed
The purpose of the business
The price range of the shares of stock
How the board of directors is to be structured
Clear selection
ABC Corp. stock is selling for $30 per share when a 10% stock dividend is
declared. If you own 100 shares of ABC Corp. then you will receive:
shares valued at $3 each.
$3 times 100 shares = $300 cash.
$300 plus 10 shares of ABC Corp.
10 shares of ABC Corp.
Clear selection
Manakah di bawah ini yang tidak mengurangi besarnya laba perusahaan? *
Pajak penghasilan
Beban bunga
Dividen
Biaya depresiasi
32 dari 35 25/06/2021 20.31

A policy of dividend "smoothing" refers to:
maintaining a constant dividend payout ratio.
keeping the regular dividend at the same level indefinitely.
maintaining a steady progression of dividend increases over time.
alternating cash dividends with stock dividends.
Clear selection
Semua hal dianggap sama, yang mana dari obligasi berikut akan mempunyai
risiko paling besar?
15 tahun, 15% kupon
10 tahun, 15% kupon
15 tahun, 10 % kupon
10 tahun, 10% kupon
Clear selection
In a partnership form of organization, income tax liability, if any, is incurred by:
the partnership itself.
the partners individually.
both the partnership and the partners.
neither the partnership nor the partners.
Clear selection
33 dari 35 25/06/2021 20.31

The legal "life" of a corporation is:
coincidental with that of its CEO.
equal to the life of its board of directors.
permanent, as long as shareholders don't change.
permanent, regardless of current ownership.
Clear selection
Which form of organization provides limited liability for the firm but yet allows
the professionals working within that firm to be sued personally?
Limited liability partnership
Limited liability company
Sole proprietorship
Professional corporation
Clear selection
If the company cost of capital is 20% and a proposed project's cost of capital is
15%, then discounting the projects' cash flows at 20% would: *
determine where the project plots in relation to the security market line.
make the project look more attractive than it should be.
be correct from a theoretical perspective.
be incorrect and could cause the project to be erroneously rejected
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An aging schedule illustrates the relationship between: *
the time history with a customer and the number of repeat sales.
the average sale size and profitability over time.
customer ages and the average size of sales.
an accounts receivable and its time outstanding.
Capital structure decisions refer to the:
dividend yield of the firm's stock.
blend of equity and debt used by the firm.
capital gains available on the firm's stock.
maturity date for the firm's securities.
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Ujian Akhir Semester (Uas) Accounting and Finance R1

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Ujian Akhir Semester (Uas) Accounting and Finance R1

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UJIAN AKHIR SEMESTER (UAS) ACCOUNTING AND FINANCE-... https://docs.google.com/forms/d/e/1FAIpQLSe0DRu6jHH2q-gEcOviH-...

UJIAN AKHIR SEMESTER (UAS)

Pilihlah salah satu jawaban yang menurut Anda benar

CCC mencakup aspek sebagai berikut: *

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Taxes are reduced by the amount of the debt.

Taxes are reduced by the amount of the interest.

Taxable income is reduced by the amount of the debt.

Taxable income is reduced by the amount of the interest.

When the management of a business is conducted by individuals other than the

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When a corporation fails, the maximum that can be lost by an individual

the amount of their initial investment.

the amount of their share of the profits.

their proportionate share required to pay the corporation's debts.

the amount of their personal wealth.

Earnings are expected to decline.

New investments are expected to increase.

Stock repurchases are expected to increase.

Share price is expected to increase.

Future Value ordinary annuity akan sama dengan FV annuity due.

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an excessively high discount rate.

Di suatu perusahaan yang memiliki seorang treasurer dan seorang controller,

Relasi dengan perbankan

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The coupon rate increases to 10%.

The coupon rate remains at 9%.

The coupon rate remains at 8%.

The coupon rate decreases to 8%.

Which one of these accounts is a source of internal funding?

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Saham dengan beta 0,8 bergerak naik mendahului pasar

Saham dengan beta 0,8 bergerak turun mendahului pasar

Saham dengan beta 1,5 bergerak naik mendahului pasar

Saham dengan beta 1,5 bergerak turun mendahului pasar

PT A baru saja mengakuisisi asset PT B. Nilai buku PT B adalah Rp 68 milyar, tetapi

Other current asset

Property, Plant, and Equipment

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Which one of these accounts is a source of internal funding?

Manakah yang masuk dalam kategori keputusan capital budgetting? *

merencanakan untuk menerbitkan saham biasa daripada saham preferen

memutuskan untuk ekspansi ke produk baru, dengan biaya Rp 10 miliar

melakukan pembelian kembali (buy back) saham biasa

menerbitkan obligasi jangka panjang

Menentukan di mana posisi proyek terkait dengan security market line.

Membuat proyek kelihatan menarik daripada seharusnya.

Menjadi benar secara teori.

Membuatnya menjadi salah dan menyebabkan proyek menjadi ditolak

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Suatu perusahaan bisa mengubah struktur modalnya dengan cara: *

tidak menerima proyek capital budgeting yang baru

berinvestasi pada intangible assets

menerbitkan saham untuk membayar utang

menjadi sebuah perusahaan terbatas

Corporations that issue financial securities such as stock or debt obligations to

increase their access to funds.

avoid double taxation of their profits.

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Perusahaan investment bank seperti Morgan Stanley atau Goldman Sachs: *

Mengumpulkan dana pihak ketiga dan menyalurkannya ke perusahaan atau individu

Membantu perusahaan menjual surat berharga mereka ke investor