The following data are taken from the records of ABC corp in 2017 and in 2016. EBIT after taxes: 5 000 (in 2017) Working Capital : 25 000 (in 2017) Net Fixed Assets : 85 000 (in 2017) Financial Debt: 40 000 (in 2017) Cash position : 5 000 (in 2017) Working Capital : 25 000 (in 2016) Net Fixed Assets : 80 000 (in 2016) Financial Debt: 41 000 (in 2016) Cash position : 6 000 (in 2016) What is the ROCE of ABC corp. for 2017? Veuillez choisir une rponse : a. 9.5% b.4.7% c. 4.5% An increase in accounts receivable and a decrease in accounts payable are: Veuillez choisir une rponse : a. The first is a cash inflows and the second is cash outflow b. All cash outflows c. All cash inflows What are the two main financial reporting standard setting bodies ? Veuillez choisir une rponse : a. SEC and FSA b. IASB and FASB C. IFRS and US GAAP The U.S. government agency with authority over the financial reporting requirements of publicly traded corporations is th Veuillez choisir une rponse : a. SEC b. IRS C. FASB Which of the following would be considered a cash-flow item from a "financing" activity? Veuillez choisir une rponse : O a. A cash outflow to repurchase the firm's own common stock b. A cash outflow to the government for taxes c. A cash outflow to lenders as interest The primary purpose of the statement of cash flows is to... Veuillez choisir une rponse : a. Provide information about investing and financing activities during a period. b. Provide information about cash receipts and cash payments during a period. c. Facilitate banking relationships. Which of the following would be considered a cash-flow item from a "financing" activity? Veuillez choisir une rponse : O a. A cash outflow to repurchase the firm's own common stock b. A cash outflow to the government for taxes c. A cash outflow to lenders as interest The statement of cash flows does not include cash inflows and outflows for which of the following activities? Veuillez choisir une rponse : a. Revenue activities b. Financing activities c. Investing activities Which of the following would not represent the cash outflows for the business? Veuillez choisir une rponse : a. The payment of cash for dividends b. Purchase of building for cash c. The sale of land for cash A corporation's working capital is calculated using which amounts ? Veuillez choisir une rponse : a. Total Assets and Total Liabilities b. Current Assets and Current Liabilities C. Total Assets and Current Liabilities A corporation's net income will cause a change in which component of stockholders' equity? Veuillez choisir une rponse : a. Retained Earnings b. Common stocks c. Paid-in Capital