اهم تعاريف تمويل 230 اختبار 2

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Chapter 4:
1. Pro forma income statement: Projection of anticipated sales, expenses and income.
2. Cash budgets: A series of monthly or quarterly detailed plans that indicate cash receipts, cash payments, and the necessary borrowing requirements to meet the firm's financial requirements.
3. Pro forma balance sheet: A projection of future asset, liability, and stockholders' equity levels.
4. Percent-of-sales method: The determination of the relationships of various asset and liability accounts to sales and the corresponding changes that result in the asset and liability accounts when sales volume changes.
5. Cost of goods sold: During a given time period, those costs specifically associated with units sold.

Chapter 5:
1. Break-even analysis: A numerical and graphical technique used to determine at what point the firm will equate its costs and revenues.
2. Contribution Margin: The amount of fixed costs covered by each unit of sales. This amount is derived by subtracting variable costs from the sales price of each unit.
3. Fixed Costs: Costs that remain relatively constant regardless of the volume of sales.
4. Variable Costs: Costs that move directly with a change in volume.
5. Nonlinear break-even analysis: The use of break-even analysis based on the assumption that cost and revenue relationships to quantity sold may vary at different levels of sales.
6. Leverage (as concept): The use of fixed charge obligations with the intent of magnifying the potential returns to the owners of the firm.
7. Operating Leverage: A reflection of the extent fixed assets and fixed costs are utilized in the business firm.
8. Degree of Operating Leverage: A measure of the impact of fixed costs on earnings from the operations viewpoint of the firm.
9. Financial Leverage: A measure of the amount of debt used in the capital structure of the firm.
10. Degree of Financial Leverage: A measure of the impact of debt on the earnings capability of the firm.
11. Combined Leverage: The total impact of operating and financial leverage.
12. Degree Of combined Leverage: A measure of the total effect on earnings per share of operating and financial leverage.

Chapter 9:
1. Future Value: The future value of a single amount or annuity when compounded at a given interest rate for a specified period of time.
2. Interest Factor: It is based on the number of periods (n) and the interest rate (i) and whether or not there is more than one cash flow.
3. Present Value: The discounted value of a future sum or annuity as of today's value.
4. Discount Rate: The percentage rate at which future sums or annuities are brought back to their present value.
5. Annuity: series of consecutive payments or receipts of an equal amount.
6. Future Value of an Annuity: The payment of an equal stream of cash into a fund which increases in size (depending on the interest rate received) up to a future point in time.
7. Yield: The interest rate that equates a future value of an annuity to a given present value.
8. Semi-Annual Compounding: The interest or return is accumulated every six months.

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