1the internal rate of return


1. The internal rate of return (IRR)

A: Is the discount rate that equates the present value of cash inflows to the present value of cash outflows
B: Is the equivalent to the time-weighted annual return
C: Is influenced by the timing of contributions and withdrawals that may be beyond the control of a portfolio manager
D: All of the above are true statements
E: A and C are true, but B is not true

2. A project should be rejected under the net present value (NPV) criteria if

A: NPV < 1.0
B: NPV < 0
C: NPV < required return
D: NPV < future value
E: NPV < average return

3. A project should be rejected under the internal rate of return (IRR) criteria if

A: IRR > 0.0
B: IRR < 0.0
C: IRR > required return
D: IRR < required return
E: IRR < 1.0

4. Given returns of 15%, -8%, 12%, and 5%, the difference between the arithmetic average and geometric average is

A: 0.00%
B: 0.07%
C: 0.39%
D: 1.30%
E: 1.53%

5. A four year project costs $125,000 and returns $42,025 at the end of each of the next four years. The internal rate of return (IRR) for this project is

A: 11.5%
B: 12.0%
C: 12.5%
D: 13.0%
E: 13.5%

6. Market multiple methods include valuations based on all of the following EXCEPT:

A: Price/earnings
B: Price/free cash flow
C: Price/dividends
D: Price/sales
E: All of the above are acceptable market multiples

7. A company currently has $2.40 per share in free cash flows to equity (FCFE). The FCFE are anticipated to grow at 6% per year. If the investor's required return is 14%, what is the anticipated value of the firm at the end of 3 years?

A: $17.14
B: $30.00
C: $31.80
D: $35.73
E: $37.87

8. A company is expected to pay $1.75 in annual dividends next year. If the anticipated annual growth rate is 4% and the current price of the stock is $25 per share, what is the expected return on this stock?

A: 4.0%
B: 7.0%
C: 7.3%
D: 11.0%
E: 11.3%

9. The efficient frontier

A: Contains portfolios with the highest risk for a given return
B: Contains portfolios with the lowest return for a given risk
C: Contains portfolios with the highest return for a given risk
D: A and B are correct, but C is not
E: A and C are correct, but B is not

10. The appropriate measure of risk for a portfolio is

A: Beta
B: Standard deviation
C: Covariance
D: Correlation
E: Coefficient of determination


11. A portfolio has a standard deviation of 22%. If the risk-free rate is 3.5%, the expected return on the market portfolio is 12%, and the standard deviation of the market portfolio is 25%, the required return on the market portfolio is

A: 7.48%
B: 10.98%
C: 12.00%
D: 13.16%
E: 14.06%

12. The risk-free rate is 4.3% and the required return on the market portfolio is 13.3%. If the beta of a security is 1.1, the required return on the security is

A: 9.9%
B: 13.3%
C: 14.2%
D: 14.6%
E: 18.9%

13. The risk-free rate is 3.6% and the required return on the market portfolio is 11.8%. A company that has just paid $1.80 per share in annual dividends has a beta of 0.9 and long-term growth rate of 5.2%. The dollar value of this stock is

A: $17.25
B: $20.99
C: $24.56
D: $31.14
E: $32.76

14. A group of securities with similar characteristics is called a(n)

A: Portfolio
B: Industry
C: Asset class
D: Sector
E: Market

15. Documented EMT anomalies include all of the following EXCEPT:

A: January effect
B: Size effect
C: High dividends effect
D: Value Line effect
E: July effect

16. Assume the annual average return on the S&P500 is 13.7% with a standard deviation of 17.5%. A risk-free asset has an annual average return of 4.0% with a standard deviation of 0.0% and a correlation with the S&P500 index of +0.00. An investor invests 60% of his portfolio in the S&P500 and the rest in the risk-free asset. The standard deviation of the investor's portfolio is

A: 7.5%
B: 9.5%
C: 10.5%
D: 13.5%
E: 17.5%

17. The cash flow statement include all of the following EXCEPT:

A: Operating cash flows
B: Gross cash flows
C: Financing cash flows
D: Investing cash flows

18. Liquidity and solvency ratios include:

A: Inventory turnover
B: Return on assets
C: Accounts receivables turnover
D: Times interest earned

19. High price multiples:

A: May indicate the firm is overvalued
B: May indicate high expected future growth
C: May indicate high levels of earnings or book value
D: All of the above are true
E: A and B are true, but C is not true

20. A company has $15 million in cash, $85 million in accounts receivables, and $200 million in inventory. If the current liabilities are $120 million, what is the current ratio?

A: 0.4
B: 0.8
C: 1.2
D: 2.0
E: 2.5

21. A firm has total assets of $150 million, liabilities of $90 million, and a return on assets of 8%. What is the return on equity?

A: 4.8%
B: 13.3%
C: 20.0%
D: 50.0%
E: 66.6%

22. A company's stock is trading at $35 a share. The company has a P/E ratio of 16, and pays $0.30 in dividends per share. What is the firm's earnings per share (EPS)?

A: $0.46
B: $0.76
C: $1.89
D: $2.19
E: $2.49

23. Investors are treated as having made a constructive sale of an appreciated financial position if they

A: Enter into a short sale of the same or substantially identical property
B: Enter into an offsetting notional principal contract relating to the same or substantially identical property
C: Enter into a futures or forward contract to deliver the same or substantially identical property
D: Acquire the same or substantially identical property (if the appreciated financial position is a short sale, an offsetting notional principal contract, or a futures or forward contract)
E: All of the above

24. Which of the following is not qualified dividend income?

A: Procter & Gamble common stock dividends
B: Cohen & Steers Realty Shares (REIT) dividends
C: Microsoft common stock dividends
D: Fidelity Magellan Fund dividends

25. On August 1, Sonya sells short 100 shares of PDQ company stock for $100 per share. On October 2, Sonya closes out the short sale at a cost of $90 per share. What is Sonya's profit or (loss) on the transaction?

A: ($9,000)
B: ($1,000)
C: $1,000
D: $9,000
E: $10,000

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Finance Basics: 1the internal rate of return
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