Financial Ratios - CPA Business Environment and Concepts (BEC)

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Question

When a firm finances each asset with a financial instrument of the same approximate maturity as the life of the asset, it is applying:

Answer

Working capital management matches the maturity life of each asset with the length of the financial instrument used to finance that asset.

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Question

If a firm increases its cash balance by issuing additional shares of common stock, working capital:

Answer

An increase in cash balance by issuing more common stock would increase assets and equity, thus increasing working capital and current ratio.

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Question

The main reason that a firm would strive to reduce the days sales in accounts receivable is to increase:

Answer

Reducing the A/R cycle increases cash collected and on hand.

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Question

Which of the following would increase the working capital of a firm?

Answer

This answer would increase the working capital of a firm as the amount of this current liability is transferred to a long term liability.

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Question

The working capital financing policy that subjects the firm to the greatest risk of being unable to meet the firm's maturing obligations is the policy that finances:

Answer

The working capital financing policy that finances permanent current assets with short term debt subjects the firm to the greatest risk of being unable to meet the firm's maturing obligations.

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Question

Fewer days sales in accounts receivable are:

Answer

Reducing the number of days it takes to collect cash is ideal for a company, as long as it does not reduce the number of sales to customers. Customers may not like this shortened receivable policy.

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