Name: Score:
20 Multiple choice questions
Definition 1 of 20
FCFF = NI + NCC + Int(1 - Tax rate) - FCInv - WCInv
Calc FCFE using NI
Calc FCFF using NI
Calc FCFE using FCFF
ROE Using Dupont Method
Definition 2 of 20
Bo + (roe -r)/(r-g) x Bo
Single Stage Residual Income
Presence Of Conditional Heteroskedasticity
Presence Of Heteroskedasticity
Confidence Interval
Definition 3 of 20
A receiver swaption allows the holder to enter into a swap as the fixed-rate receiver and floating-
rate payer. Therefore, these terms refer to the fixed rate and are comparable to the terms call and
put used for other types of options. Although it is not apparent at this point, a payer swaption is a
put and a receiver swaption is a call.
Receiver swaption
Floating swaption
Plain vanilla swap
Payer swaption
, Definition 4 of 20
Average Accounting Income / Average Book Value
IRR
ACRS
AAR
ASA
Definition 5 of 20
Functional currency = Reporting Currency
All monetary assets (Cash,inv, AR/ AP) translated current rates
Non monetary assets (PPE, INV) translated at historical rates
RE and CS use historic rates
Revenue - avg rate
expense - avg rate
cogs - historic rate
depreciation - historic rate
Remeasurement Method
Temporal Method
Consolidation Method
Working Capital Method
20 Multiple choice questions
Definition 1 of 20
FCFF = NI + NCC + Int(1 - Tax rate) - FCInv - WCInv
Calc FCFE using NI
Calc FCFF using NI
Calc FCFE using FCFF
ROE Using Dupont Method
Definition 2 of 20
Bo + (roe -r)/(r-g) x Bo
Single Stage Residual Income
Presence Of Conditional Heteroskedasticity
Presence Of Heteroskedasticity
Confidence Interval
Definition 3 of 20
A receiver swaption allows the holder to enter into a swap as the fixed-rate receiver and floating-
rate payer. Therefore, these terms refer to the fixed rate and are comparable to the terms call and
put used for other types of options. Although it is not apparent at this point, a payer swaption is a
put and a receiver swaption is a call.
Receiver swaption
Floating swaption
Plain vanilla swap
Payer swaption
, Definition 4 of 20
Average Accounting Income / Average Book Value
IRR
ACRS
AAR
ASA
Definition 5 of 20
Functional currency = Reporting Currency
All monetary assets (Cash,inv, AR/ AP) translated current rates
Non monetary assets (PPE, INV) translated at historical rates
RE and CS use historic rates
Revenue - avg rate
expense - avg rate
cogs - historic rate
depreciation - historic rate
Remeasurement Method
Temporal Method
Consolidation Method
Working Capital Method
