23_

interest covering ratio means

a.

how many times interest covers operating profit

b.

how many times net profit covers interest expense

c.

how many times operating profit covers interest expense

d.

how many times interest covers net profit

24_

proceeds from sale of plant asset show as

a.

cash inflow as an investing activities

b.

cash inflow as an operating activities

c.

cash outflow as an investing activities

d.

cash outflow as an operating activities

25_

X Co. generates $ 100,000 as net income during 2019. the preferred stocks dividends is $ 20,000 and the number of shares outstanding is 500,000 $1 par with $3 market value. price to earnings (P/E) ratio is

a.

18.75

b.

5.34 %

c.

6.25

d.

16%

26_

if total assets is $1,700,000, current liabilities $ 200,000, non-current liabilities is $700,000 and equity is $ 800,000. what is the capital employed?

a.

cannot be verified

b.

$1,500,000

c.

$900,000

d.

$1,700,000

27_

A measure of the percentage of each dollar of sales that results in net income is

a.

return on assets.

b.

return on stockholders' equity.

c.

profit margin.

d.

assets turnover

28_

if current ratio drops from 2.2 into 1.5 times from 2018 to 2019. which of the following statements is not true

Select one:

a.

the change in 2019 is favourable

b.

current ration is unhealthy below 2 times

c.

the change in 2019 is unfavourable

29_

which of the followings increase the Debt/equity ratio

a.

decrease in long term liability

b.

increase in equity

c.

increase in current liabilities

d.

increase in long term liability

30_

Which one of the following is a tool in financial statement analysis?

Select one:

a.

Common size analysis

b.

Financial position

c.

Circular analysis

d.

Circuit Analysis

31_

if Ali Co. has common share ( $ 10 par value) $100,000. the market value per share is $ 2. the company generates net income as $ 40,000 and dividends announced is $ 2,000. the dividends yield ratio is

a.

1.25%

b.

10%

c.

12.5 times

d.

12.5%