20 Questions
Which formula is used to calculate the variation of working capital (BFR)?
$\Delta$ WorkingCapital = $\Delta$ Inventories + $\Delta$ Accounts Receivable + $\Delta$ Other current assets (excluding Cash*) - $\Delta$ Accounts Payable - $\Delta$ Other current liabilities (excluding Short-term Financial debt)
What are the two ways to calculate the variation of BFR?
Calculating the BFR of the year N and the year N-1, then taking the difference
What is the impact on cash when there is a decrease in payment delays from customers?
Positive impact on cash
What is the impact on cash when there is an increase in payment delays from suppliers?
Negative impact on cash
What is the impact on cash when there is an increase in inventory levels?
Negative impact on cash
What is the impact on cash when there is an increase in sales with customer payment delays?
Negative impact on cash
In general, what is the relationship between the growth of a company and the growth of the BFR delta?
Positive relationship
What are the two types of cash flows in relation to shareholders and creditors?
Inflows and outflows
What are the inflows in relation to creditors?
Souscription d'une dette
What are the outflows in relation to shareholders?
Dividende + réduction de capital
Which of the following is a correct way to calculate the variation of working capital (BFR)?
Calculating the BFR of year N and year N-1 and then taking the difference
Which of the following has a positive impact on cash?
Increase in accounts payable
What is the relationship between the growth of a company and the delta of the BFR?
Companies in growth have an increasing delta of the BFR
What are the two types of cash flows in relation to shareholders and creditors?
Operating and financing activities
What are the cash flows from operating activities impacted by?
Profitability and payment delays
What is the formula to calculate net fixed assets?
Net Fixed Assets N = Bilan + Net Fixed assets N-1 - Depreciation
When are the dividends paid in year N?
Dividends paid in year N correspond to the result of year N-1
How are increases in capital typically achieved?
All of the above
What is the purpose of capital reduction?
To decrease the number of shares
Which of the following is true about cash flows from investing activities?
Cash flows from investing activities can be positive or negative
Quiz sur la gestion de trésorerie et la prévision des flux de trésorerie. Testez vos connaissances sur la différence entre le résultat net et le flux de trésorerie, ainsi que sur les problèmes de liquidités auxquels les entreprises peuvent être confrontées. Apprenez à anticiper les besoins de financement d'une start-up et à évaluer les risques de cessation des paiements.
Make Your Own Quizzes and Flashcards
Convert your notes into interactive study material.
Get started for free
