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The financing system through which the company can incorporate some elements of non-current assets in exchange for a lease installment is called:
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Leasing
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Commercial discount
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Factoring
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The Net Present Value criterion is an investment selection method:
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Circumstantial
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Dynamic
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Static
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This definition: "time it takes on average to return the money that has come out of it to face the production process", corresponds to:
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The long-term business cycle
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The average maturation period
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The internal rate of return
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How would the payment of a short term debt with a financial institution affect the working capital?
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Decreases
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Increases
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It doesn't affect, the working capital is maintained
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If a company uses a short-term loan to finance itself:
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Its own financing will increase
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Its net worth will decrease
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Its current liabilities will increase
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Which of the following sub-periods isn't part of the average maturation period?
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Average investment period
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Average collection period
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Average provisioning period
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The shares:
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They are negotiable securities
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They are debt securities
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The value it has in the market is called the nominal value
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What is the period of time it takes the company to recover the money invested in the production process called?
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Value chain
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Average maturation period
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Average billing period
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The discount of bills is a source of financing:
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Self financing by enrichment
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Own
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Short-term third-party
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If the NPV of an investment is negative:
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The investment isn't viable
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The initial investment isn't recovered according to the payback period
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The update rate is negative
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The depreciation of the fixed assets of a company is:
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A company asset that generates a cost
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A cost that doesn't generate payment
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A cost and a payment
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Which of the following isn't a source of short-term funding:
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Credit account
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Renting
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Spontaneous sources of funding
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The "average time it takes to return the money that has left it to face the production process" correspond to:
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The internal rate of return
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The long-term business cycle
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The average maturation period
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What is working capital?
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The part of permanent capital that financies current assets
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Accumulation of undistributed earnings
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Accumulation of depreciation of fixed assets
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Amortizations and provisions
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They are self-financing enrichment
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They don't represent growth for the company
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They represent growth for the company
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In the valuation of an investment:
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The IRR criterion provides an absolute value (in euros) of the return on the investment
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The criterion of the recovery period doesn't take into account the net cash flows after the moment of recovery
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The net present value criterion doesn't consider the moment in time in which the different cash flows are obtained
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The following are part of the company's enrichment self-financing:
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Sinking funds
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Provisions
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Reserves
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If the NPV of an investment is negative:
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The investment shouldn't be made
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Net cash flows are negative
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Some cash flow is negative
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In bank credit:
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It's obtained as a quotient between the net equity and the number of shares of the company
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Interest is only paid for the money provided
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Interest is paid on all money borrowed
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Factoring:
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It's cheap for companies, lacking commisions of all kinds
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It's a short-term investment for companies
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It's a way of obtaining liquidity, alternative or simultaneous with bank credit
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The investments that the entrepreneur can make are analyzed by:
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The profitability they can provide
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The number of employees that can be hired
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The ease of selling the products obtained
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In the valuation of an investment:
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The IRR criterion provides an absolute value (in euros) of the return on the investment
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The criterion of the recovery period doesn't take into account the net cash flows after the moment of the recovery
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The net present value criterion doesn't consider the moment in time in which the different cash flows are obtained
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A credit account differs from a loan, among other things, in that:
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The credit account doesn't require a negotiation process, however the loan does require such a process
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No interest is paid in the credit account, while interest is paid in the loan
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The credit account works like a current account
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When a company receives a bill signed by a client with a future maturity, the company can obtain a bank advance of said amount through:
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A discount opperation
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A factoring operation
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A leasing operation
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Renting is a financial source:
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Internal and third-party
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External and third-party
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External and own
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If the NPV of an investment is negative:
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The investment is profitable
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It's payback period is less than five years
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All the cash flows may be positive
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What source of financing would be appropiate when the company needs to be advanced in the amount of a bill signed by a client?
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Effects discount
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Credit account
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Commercial credit
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Please indicate which of the following objectives most clearly identifies with the owners of a publicly traded company?
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The greater participation in company decisions
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The highest professional prestige
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The return on investment in the company