TEST SELECTIVIDAD 302.- Created by Antonio Ginés

Contributions to share capital constitute a source of financing:
1. Own
2. Internal
3. Mixed
The working capital or revolving fund of a company is:
1. The part of non-current assets financed by long-term resources
2. The part of current assets financed by long-term resources
3. Paid-up capital plus reserves
The assignment of invoices and, in general, credits pending collection must be made to a company of:
1. Renting
2. Factoring
3. Leasing
Amortizations are:
1. Member's contributions to acquire new non-current assets
2. A financing credit
3. Amounts taken from profits to cover depreciation of non-current assets
It's called cash flow:
1. As a result of subtracting the depreciation for the period from sales
2. To the profit that an investment produces
3. To the difference between the collections and payments generated by an investment in a given period
We call the book value of a share:
1. Net equity divided by the number of shares
2. Non-current assets divided by the number of partners
3. To the assets of a Public Limited Company minus the net equity divided by the number of shares
The sources of internal financing for the company are:
1. Reserves, profit for the year and sinking funds
2. Capital stock and reserves for the year
3. Share capital and share issue premiums
Which of the following investment profitability ratios can be expressed in years:
1. The Internal Rate of Return
2. The Recovery Period
3. The Net Present Value
When the working capital fund is negative we say that:
1. The Fixed Assets are financed with Permanent Capital
2. Assets are greater that Equity plus Liabilities
3. Part of the Fixed Assets is financed with Current Liabilities
What is the Permanent Capital of a company:
1. The one formed by Equity plus non-current liabilities
2. The one formed by Fixed Assets and Non-current Liabilities
3. The one formed by Current Liabilities
The subscription right is:
1. A promissory note issued by the company to compensate the shareholder for possible variations in the market price of the shares
2. A compensation offered by the company, due to the possible dilution effect that would occur for the shareholder in the event of capital increses offered by the company
3. A contract between the shareholder and the company to obtain products from the same at a lower price
Factoring basically consists of:
1. Leasing with option to buy
2. The sale of collection rights on customers to another company
3. Issuance of shares below par
The bonds are:
1. Fractions of the capital of a Public Limited Company
2. Self-generated resources by the company
3. Fractions of a loan taken by the issuing company
The financing of assets through a lease with purchase option is called:
1. Leasing
2. Factoring
3. Commercial discounts
The external sources of financing are:
1. Those that come from the activity of the company
2. Those that come, among others, from financial entities
3. Those that come from undistributed reserves and profits
If we talk about the price of securities, we are talking specifically about:
1. Banking market
2. Stock market
3. Financial market
The value of a company's revolving or working capital fund is calculated as the difference between:
1. Non-current assets less Current assets
2. Non-current liabilities minus Current liabilities
3. Permanent Capital minus Non-current assets
If the working capital is negative, it indicates that:
1. Current assets are less that Current liabilities
2. Current assets are greater than Current liabilities
3. Current liabilities are greater than Non-current liabilities
Which of the following is a source of internal funding:
1. Factoring
2. Amortizations
3. Loans
The fundamental characteristics of an investment are:
1. Liquidity and security
2. Liquidity and profitability
3. Liquidity, profitability and security
The average maturation period is:
1. The average duration of the operating cycle
2. The average duration of a financial asset
3. The average life of the machinery
A Public Limited Company has a share capital of €50,000, divided into shares of €200 nominal, how many shares make up its capital?
1. 500
2. 250
3. 100
A negative working capital means:
1. A company bankruptcy
2. That equity plus liabilities exceed assets
3. That current liabilities are greater than current assets
The items intended to finance current assets are:
1. Operating credits
2. Financing credits
3. Borrowings
Of the following sources of financing, only one of them can be considered as internal or self-financing
1. Capital increases
2. The amounts included in the statutory reserves of the company
3. Factoring services