____ is when a company chooses to capitalize part of its profit by offering free shares to shareholders instead of paying dividends. Đáp án đúng là: “bonus issue “ ______ is to sell all the possessions of a bankrupt business. Đáp án đúng là: A – liquidate _________ is calculated by sales revenue minus the cost of sales, before deductions for administration expenses, interest charges, etc. Đáp án đúng là: “Gross profit” _________is a financial institution that assists corporations and governments to raise capital by underwriting and acting as the agent in the issuance ofsecurities Đáp án đúng là: “ An investment bank” ________is the difference between the prices of goods paid by shopkeeper and the price paid by the customer. Đáp án đúng là: Gross margin _______are classified according to the kinds of terms/things sold and bought on each of them. Đáp án đúng là: Financial markets» _______is the agreement telling the terms and conditions of partnership. Đáp án đúng là:articles of co-partnership ______provide a way for business to manage price risks. Here buyers can obtain protection against rising prices and sellers can obtain protection against declining prices. Đáp án đúng là: “Futures markets” _____is the person who begin a new company. Đáp án đúng là: Founder _____of the limited company are shared among shareholders in form of dividends. Đáp án đúng là: “Profits” “Forward Investments (FI) is willing to take risks by buying shares of start-ups, but also puts money into larger companies which have good prospects for growth.” What does “start-ups” refer to? Đáp án đúng là: “newly-launched companies” “Lemon Industries borrowed money to buy a new factory. They have been unable to repay the loan. The factory was the security for the loan, and the bank is now going to take possession of it and sell it to recover the debt.” Đáp án đúng là: “Foreclosure” …………. are those whose value can only be quantified and turned into cash with difficulty (e.g. copyright, trademark, etc) Đáp án đúng là: “Intangible assets” ………….. are used to provide insight into a company’s assets and debts at a particular point of time. Đáp án đúng là: “Balance sheets” ……………. is the process of examining relationships among financial statement elements and making comparisons with relevant information. Đáp án đúng là: Financial statement analysis ……………can issue stock and have shareholders, but their shares are not sold or tradable on an open market. Đáp án đúng là:“A private limited company” A _____company can own property that is not the personal wealth of its owners Đáp án đúng là: “Limited” A characteristic of property, plant, and equipment is that it is __________ Đáp án đúng là: “used in the operations of a business.” A company which makes neither a profit nor a loss is said to ________ Đáp án đúng là: “Breakeven” A firm may raise money internally or externally. All of the followings are internal sources, EXCEPT ________ Đáp án đúng là: “organizing and using an overdraft” A good financial management system enables you to ________ important big picture and daily financial objectives. Đáp án đúng là: “accomplish” A person who receives an international payment is called the __________ Đáp án đúng là: “Beneficiary” A PIN (Personal _________Number) will be sent to you when you successfully register into our system. Đáp án đúng là: “identification” A reliable investment bank is often asked to underwrite the issue of stocks/shares of a_______. Đáp án đúng là: company» A statement reporting the organization’s economic performance over a specific period of time is called _____. Đáp án đúng là:“Income statement”. A/An _________ , which is held every year , is an opportunity for the shareholders and partners to receive copies of the company’s accounts as well as reviewing fiscal information for the past year and asking any questions regarding the directions the business will take in the future. Đáp án đúng là: “Annual General Meeting (AGM)” Accounting falls into the general categories_______. Đáp án đúng là: “management accounting and financial accounting ” Accounting information is used by _____to help them make financial decisions. Đáp án đúng là:“managers and creditors” Additionally,_________ indicates how much shareholders would receive if the company distributed all of its net earnings as dividends. Đáp án đúng là: “EPS” All of the following are examples of fixed assets EXCEPT____________ Đáp án đúng là: “a firm’s stock of fuel oil and lubricants.” All of the following are examples of the advantages of being a public company EXCEPT ___________ Đáp án đúng là:“being liable to hostile take-over” All of the followings are examples of current assets EXCEPT _______ Đáp án đúng là: “unpaid bills” All of the followings are features of a sole trader, EXCEPT that _______ Đáp án đúng là:“ They have limited liability for their debts.” All of the followings describe a central bank’s role except_________ Đáp án đúng là: “provide wealth management service to High Networth Individuals and loans to large business entities”. All shareholders look forward to a high ______ as a return of their investment in shares. Đáp án đúng là: “Dividend” All the economic ___________ are positive. Đáp án đúng là: “ indicators” An _______ is actually a risk-taker who will write his or her name under the total amount of risk that he or she was willing to accept at a specified premium. Đáp án đúng là: “ underwriter” Another word for “operating costs” is __________ Đáp án đúng là: “Overheads” Assets are often listed in the order of their_____- which means how easy it would be to convert each asset into cash. Đáp án đúng là: “Liquidity” At the moment, I’m ______, but I’m being trained to be an accountant. Đáp án đúng là:“a book keeper” Banks and insurance companies are types of __________ Đáp án đúng là: “ Financial institution”. Changes in the values of currencies are called __________. Đáp án đúng là: “Currency fluctuations” Companies wishing to raise more money for expansion can sometimes __________ new shares, which are normally offered to existing shareholders at less than their market price. Đáp án đúng là: “ Issue” Companies’ financial statements, and the auditor’s report are contained in their ______reports Đáp án đúng là:“annual” Customers who use our_______________ card get one point for every pound they spend. Đáp án đúng là:“Loyalty” Do they have enough working _____ to keep trading? Đáp án đúng là:“capital” EPS is a company’s distributable profit divided by the number of _____________ Đáp án đúng là: “Shares” Financial ratio analysis is the calculation and comparison of ratios derived from the information provided in a company’s __________ Đáp án đúng là: “balance sheet and income statement” If government expenditure is higher than government income, the result is a __________ Đáp án đúng là: “Budget deficit” If the company is making a loss, analysts may say that it is_______ Đáp án đúng là: “In the red” If you pay cash for this TV we will give you a 5% _______________ Đáp án đúng là:“Discount” If you pay cash for this TV we will give you a 5% _______________ Đáp án đúng là:“Discount” In business sense, ______ is company or a group of persons granted a charter to do business as a separate unit with its own rights and responsibility. Đáp án đúng là:“limited company” In business sense, “liability” term means_______ Đáp án đúng là: “debts” In business sense, a _______is a business owned by two or more individuals. Đáp án đúng là:“partnership” In financial terms, the party’s over means that it is no longer possible to____________. Đáp án đúng là:“make money easily” In ratio analysis, how can analysts judge on the performance of a company? Đáp án đúng là: Compare a company’s ratios to industry statistics and its own past performance In the business sense, a debit is ________. Đáp án đúng là: “The amount of money written on the left hand side of the ledger” In the business sense, and for a particular business, a debtor is. Đáp án đúng là:someone, firm or individual, that the business owes money to. In the context of accounting, liabilities are ___________ Đáp án đúng là: “a firm’s debts” In the context of accounting, the margin is _____________ Đáp án đúng là: “the difference between the price of something and all the costs involved in its production and sale.” In theory, if a company makes more money than it spends, it _________ a profit. Đáp án đúng là:“Makes” Investors have been reducing their holdings means that investors have been _________ Đáp án đúng là: “Selling some of their shares” It’s essential to ____________the invoice number in any correspondence. Đáp án đúng là:“quote” Known as common-sized statements, _______ puts the balance sheet and income statementinto percentage terms.This allows you to compare, for example, what percent of sales is spent onmarketing. Đáp án đúng là: “Vertical analysis” Last year they made a big profit from ___________ of their new product range. Đáp án đúng là: “Sales” Liquidity ratios are measures of the company’s ability to pay its _____ in a short term. Đáp án đúng là: “debts” Many investors pulled out of the market altogether means that many investors… Đáp án đúng là: “sold all their shares” Market share tells you _____________________ Đáp án đúng là: “ How much power a firm has in a market.” Money invested in helping other people start new businesses is called __________ Đáp án đúng là: “Venture capital” Mr. Harris’s application for a loan was approved because he is _________ Đáp án đúng là: “ Creditworthy” Not all profit of a corporation is distributed among shareholders. The Board of Directors_______ a part of the profits to increase the capital of the corporation. Đáp án đúng là: “retains” On an Income Statement one will find _________ Đáp án đúng là: “Revenue, expenses and net income” One difference between an ordinary share and a preference share is that _________ Đáp án đúng là: “the ordinary share gives the owner the right to one vote at an AGM” One of the categories of ratio is ______ which give a picture of a company’s short term financial situation or solvency. Đáp án đúng là: Liquidity ratios One of the main ways to measure inflation is the _______________ which is based on the prices of goods and services. Đáp án đúng là: “Consumer price index” Our __ _________ year runs from the 1st of June to the 31st of May. Đúng. Đáp án đúng là: “Financial” Our ___ ___________ include a $12,000 tax bill and the $8,000 we owe to our suppliers. Đáp án đúng là: “Liabilities” Our new _____________ protects our eggs on the way to the shops and it looks good on the shelves. Đáp án đúng là: “Packaging” Our prices are low because we cut out the ____________ and sell directly from the factory. Đáp án đúng là:“Middleman” Parker Publishing offers an excellent remuneration ……………to their employees. Đáp án đúng là:“package” People who like to buy and sell stocks are called……….. Đáp án đúng là: “Investor” Prices go up every year. This is because of ______. Đáp án đúng là:“Inflation” Public accountants may earn the title of CPA by: Đáp án đúng là: “Fulfilling rigorous certification and experience requirements”. Regular bank statements will be sent to you by post, listing recent ______ Đáp án đúng là: “ Transactions” Some financial advisers only earn money by giving advice. Others earn ……………from selling financial products. Đáp án đúng là: “commission” SWIFT is an international _________ payment system. Đáp án đúng là: “Electronic” The balance sheet allows investors to assess all of the following, EXCEPT ___________________ Đáp án đúng là: “How profitable the company is” The car company is going to ____________ $220m in its production plant next year in order to double output. Đáp án đúng là: “ Invest” The company was unable to pay its debts and must therefore declare ……………… Đáp án đúng là:“Bankrupt” The country’s …………… is very strong at the moment. Đáp án đúng là:“Economy” The current rate of interest for ________________ overdrafts is 6.7% APR. Đáp án đúng là: “Authorized” The examination of a movement in a certain direction is defined as_____ Đáp án đúng là: C-“ Trend analysis” The first item on the statement is the total amount of sales of products or services; this is often referred to as ______________ sales. Đáp án đúng là: “Gross” The gross ______ product is at an all-time high. Đáp án đúng là: “Domestic” The liquidity of a firm is a measure of __________ Đáp án đúng là: “its ability to pay bills as they come due” The money raised from several international banks will help __________ the airline''s move to a new airport. Đáp án đúng là: “Finance” The most important ____ asset is our good reputation. Đáp án đúng là: “ Intangible ” The number of people out of __ ________ is less than 400,000. Đáp án đúng là:“Work” The number of people out of __ ________ is less than 400,000. Đáp án đúng là:“Work” The ownership of the limited company is divided into ______ Đáp án đúng là:“Shares of stock” The price of a future contract is determined______the contract is made. Đáp án đúng là: at the moment The rent for the office is already 3 months_________ Đáp án đúng là: over due The share __________, which is made up of a cross-section of shares, reflects the general activity of the market. Đáp án đúng là: “Index” The Shareholders’ equity consists of ________by shareholders and retained earnings. Đáp án đúng là: “Direct investments” The shares that we bought from one of the new dotcom companies are expected to __________ over the next two years. Đáp án đúng là: “ increase in value” The two companies have decided to _____ because they believe that their combined resources will produce greater profits. Đáp án đúng là: “Merge” They ___________the market until last year but are now facing some stiff competition. Đáp án đúng là:“Dominated” To ______ a price means to determine the price at which one is willing to buy or sell a share. Đáp án đúng là: “ quote” Two or more customers may apply for a __________ Đáp án đúng là: “ Joint account” We can increase our profit_______________by reducing our overheads. Đáp án đúng là: “margin” We do our printing in-house but we _________ to delivery to a small, local company. Đáp án đúng là: “Subcontract” We have set up quality …………… as part of our TQM system. Đáp án đúng là:“circles” We will continue to __________________ by sourcing components from low cost countries. Đáp án đúng là: “Reduce cost” What are the most popular financial statements? Đáp án đúng là:“balance sheet, income statement and cash flow statement” What does the phrase “in isolation” mean? Đáp án đúng là: Individually What does this description refer to? “This reflects the fact that all expenses have already been taken out of revenues, and there is nothing left to subtract. This stands in contrast to revenues, which are considered the “top line” figures”, and therefore, can tell if the company is making a profit or a loss.” Đáp án đúng là: “ the bottom line” What is an overdraft? Đáp án đúng là: “An agreed amount you can borrow when your balance runs out” What is the accounting standard generally used in the USA? Đáp án đúng là: ”GAAP” What is the advantage of a partnership? Đáp án đúng là: This is a good way of sharing the pressure and work involved in starting a business What is the disadvantage of a private limited company? Đáp án đúng là: “It is complicated and expensive to set up” What is the primary source of income for banks? Đáp án đúng là: Interests and charges from lending activities What kinds of information does accounting activity provide? Đáp án đúng là:“financial position” What’s the problem facing Lemon Industries? Đáp án đúng là: “Foreclosure” When the government doesn''t control the exchange rate in any way, the currency is ___________ Đáp án đúng là: “ Freely convertible” When using ______, the analyst calculates each item on a single financial statement as a percentage of a total. Đáp án đúng là: B- “vertical analysis” When you change money, you usually have to pay a __________ Đáp án đúng là: C-“fee” Which factor does not affect markets? Đáp án đúng là: Business actions Which is the best ratio indicator for the solvency of a company? Đáp án đúng là: “Cash flow to debt” Which of the following formulas calculates return on equity? Đáp án đúng là: “Net income / Shareholders’ equity” Which of the following statements is false? Đáp án đúng là: “ Cash flow provides detailed information about a company’s assets, liabilities and shareholders’ equity ” Which of the followings does not refer to an income statement? Đáp án đúng là: “Statement of Financial Position” Which one of the following items is most likely to increase spontaneously with the level of sales? Đáp án đúng là: “Trade receivables” Which ratios do equity analysts pay more attention to so as to estimate the future profits that will accrue to the shareholder? Đáp án đúng là: “operational and profitability ratios” You may __________ your account at any time. Đáp án đúng là: “Close”
is when a company chooses to capitalize part of its profit by offering free shares to shareholders instead of paying dividends Đáp án là: “bonus issue “ is to sell all the possessions of a bankrupt business Đáp án là: A – liquidate _ is calculated by sales revenue minus the cost of sales, before deductions for administration expenses, interest charges, etc Đáp án là: “Gross profit” _is a financial institution that assists corporations and governments to raise capital by underwriting and acting as the agent in the issuance ofsecurities Đáp án là: “ An investment bank” is the difference between the prices of goods paid by shopkeeper and the price paid by the customer Đáp án là: Gross margin _are classified according to the kinds of terms/things sold and bought on each of them Đáp án là: Financial markets» _is the agreement telling the terms and conditions of partnership Đáp án là:articles of co-partnership provide a way for business to manage price risks Here buyers can obtain protection against rising prices and sellers can obtain protection against declining prices Đáp án là: “Futures markets” _is the person who begin a new company Đáp án là: Founder _of the limited company are shared among shareholders in form of dividends Đáp án là: “Profits” “Forward Investments (FI) is willing to take risks by buying shares of start-ups, but also puts money into larger companies which have good prospects for growth.” What does “start-ups” refer to? Đáp án là: “newly-launched companies” “Lemon Industries borrowed money to buy a new factory They have been unable to repay the loan The factory was the security for the loan, and the bank is now going to take possession of it and sell it to recover the debt.” Đáp án là: “Foreclosure” ………… are those whose value can only be quantified and turned into cash with difficulty (e.g copyright, trademark, etc) Đáp án là: “Intangible assets” ………… are used to provide insight into a company’s assets and debts at a particular point of time Đáp án là: “Balance sheets” …………… is the process of examining relationships among financial statement elements and making comparisons with relevant information Đáp án là: Financial statement analysis ……………can issue stock and have shareholders, but their shares are not sold or tradable on an open market Đáp án là:“A private limited company” A _company can own property that is not the personal wealth of its owners Đáp án là: “Limited” A characteristic of property, plant, and equipment is that it is Đáp án là: “used in the operations of a business.” A company which makes neither a profit nor a loss is said to Đáp án là: “Breakeven” A firm may raise money internally or externally All of the followings are internal sources, EXCEPT Đáp án là: “organizing and using an overdraft” A good financial management system enables you to important big picture and daily financial objectives Đáp án là: “accomplish” A person who receives an international payment is called the Đáp án là: “Beneficiary” A PIN (Personal _Number) will be sent to you when you successfully register into our system Đáp án là: “identification” A reliable investment bank is often asked to underwrite the issue of stocks/shares of a _ Đáp án là: company» A statement reporting the organization’s economic performance over a specific period of time is called _ Đáp án là:“Income statement” A/An _ , which is held every year , is an opportunity for the shareholders and partners to receive copies of the company’s accounts as well as reviewing fiscal informatiers earn …………… from selling financial products Đáp án là: “commission” SWIFT is an international _ payment system Đáp án là: “Electronic” The balance sheet allows investors to assess all of the following, EXCEPT _ Đáp án là: “How profitable the company is” The car company is going to $220m in its production plant next year in order to double output Đáp án là: “ Invest” The company was unable to pay its debts and must therefore declare ……………… Đáp án là:“Bankrupt” The country’s …………… is very strong at the moment Đáp án là:“Economy” The current rate of interest for overdrafts is 6.7% APR Đáp án là: “Authorized” The examination of a movement in a certain direction is defined as _ Đáp án là: C-“ Trend analysis” The first item on the statement is the total amount of sales of products or services; this is often referred to as sales Đáp án là: “Gross” The gross product is at an all-time high Đáp án là: “Domestic” The liquidity of a firm is a measure of Đáp án là: “its ability to pay bills as they come due” The money raised from several international banks will help the airline's move to a new airport Đáp án là: “Finance” The most important asset is our good reputation Đáp án là: “ Intangible ” The number of people out of is less than 400,000 Đáp án là:“Work” The number of people out of is less than 400,000 Đáp án là:“Work” The ownership of the limited company is divided into Đáp án là:“Shares of stock” The price of a future contract is determined the contract is made Đáp án là: at the moment The rent for the office is already months _ Đáp án là: over due The share , which is made up of a cross-section of shares, reflects the general activity of the market Đáp án là: “Index” The Shareholders’ equity consists of by shareholders and retained earnings Đáp án là: “Direct investments” The shares that we bought from one of the new dotcom companies are expected to over the next two years Đáp án là: “ increase in value” The two companies have decided to _ because they believe that their combined resources will produce greater profits Đáp án là: “Merge” They _the market until last year but are now facing some stiff competition Đáp án là:“Dominated” To a price means to determine the price at which one is willing to buy or sell a share Đáp án là: “ quote” Two or more customers may apply for a Đáp án là: “ Joint account” We can increase our profit _by reducing our overheads Đáp án là: “margin” We our printing in-house but we _ to delivery to a small, local company Đáp án là: “Subcontract” We have set up quality …………… as part of our TQM system Đáp án là:“circles” We will continue to by sourcing components from low cost countries Đáp án là: “Reduce cost” What are the most popular financial statements? Đáp án là:“balance sheet, income statement and cash flow statement” What does the phrase “in isolation” mean? Đáp án là: Individually What does this description refer to? “This reflects the fact that all expenses have already been taken out of revenues, and there is nothing left to subtract This stands in contrast to revenues, which are considered the “top line” figures”, and therefore, can tell if the company is making a profit or a loss.” Đáp án là: “ the bottom line” What is an overdraft? Đáp án là: “An agreed amount you can borrow when your balance runs out” What is the accounting standard generally used in the USA? Đáp án là: ”GAAP” What is the advantage of a partnership? Đáp án là: This is a good way of sharing the pressure and work involved in starting a business What is the disadvantage of a private limited company? Đáp án là: “It is complicated and expensive to set up” What is the primary source of income for banks? Đáp án là: Interests and charges from lending activities What kinds of information does accounting activity provide? Đáp án là:“financial position” What’s the problem facing Lemon Industries? Đáp án là: “Foreclosure” When the government doesn't control the exchange rate in any way, the currency is _ Đáp án là: “ Freely convertible” When using , the analyst calculates each item on a single financial statement as a percentage of a total Đáp án là: B- “vertical analysis” When you change money, you usually have to pay a Đáp án là: C-“fee” Which factor does not affect markets? Đáp án là: Business actions Which is the best ratio indicator for the solvency of a company? Đáp án là: “Cash flow to debt” Which of the following formulas calculates return on equity? Đáp án là: “Net income / Shareholders’ equity” Which of the following statements is false? Đáp án là: “ Cash flow provides detailed information about a company’s assets, liabilities and shareholders’ equity ” Which of the followings does not refer to an income statement? Đáp án là: “Statement of Financial Position” Which one of the following items is most likely to increase spontaneously with the level of sales? Đáp án là: “Trade receivables” Which ratios equity analysts pay more attention to so as to estimate the future profits that will accrue to the shareholder? Đáp án là: “operational and profitability ratios” You may your account at any time Đáp án là: “Close”