Module 7 Questions (JB Branch)

1. Which of the following statement is correct?
a. Qualified opinion is …….
b. Unqualified opinion is …….
c. Disclaimer of opinion is …….
d. Exception opinion is …….

2. If inflation rate increases, effect on interest rate will ________, and rate of return will
__________
a. Increase, increase
b. Increase, decrease
c. Decrease, increase
d. Decrease, decrease

3. If the price of the stock increase lately, the computation use LIFO method, the current asset
will…

4. Credit analyst uses financial statement to …..

5. Assets & Liabilities of SHF

6. Subsidiaries _____ %
Minority interest _____ %
Associated companies _____ %
Investment _____ %

7. If quick asset ratio increase compare to last year, shows that …..

8. Which organisation set out the accounting standard?

9. Investment tools (risk relationship)
Arrange it from lowest risk to highest risk
✍ Treasury bills
✍ Corporate bonds
✍ Ordinary shares
✍ Derivatives

10. Calculate the intrinsic value of rights

11. 1 question - if economy up/down, which shares will likely to stable/ or unlikely will decline.
- defense shares



12. Gordon growth model

13. Price to book value

14. Plow back ratio

Topic 1 
1. Qualified and unqualified reports
2. Disclaimer of opinion

Topic 2
1. Items in Balance Sheet
2. Provision of doubtful debts
3. Cash flow statements

Topic 3
1. Financial ratio analysis (came out many questions)

Topic 4
1. Bonds (came out many questions)
2. Preference shares
3. Risks in bond investments
4. Theories of Interest rate determinations
5. Calculate the Zero-coupon rate bond
→ study the formulas

Topic 5
1. Primary market
2. Secondary market
3. Risk and return characteristics
4. Rights issues
5. Bonus issues
6. Blue chips, growth shares, …..
7. Definition - gordon growth model