Modul 11 von 13 · 📖 2 min Lesezeit · ⏱ 30 min gesamt
IK 11 Investition und Finanzierung (EN)
IK 11 Investment and Financing
Module content for 'IK 11 Investment and Financing' is currently being created — please come back later or start the generator.
Knowledge Check
Four questions for self-assessment. Click on each question to see the correct answer and explanation.
What is the key figure for assessing the profitability of an investment?
- A) Payback period
- B) Net present value
- C) Internal rate of return
- D) Liquidity
Correct Answer: C. The internal rate of return indicates the profitability of an investment by measuring the average return on the capital employed. The payback period measures the time until the investment has paid for itself, the net present value the absolute profit, and liquidity the ability to pay.
Which method takes into account the time value of money in investment calculation?
- A) Static payback calculation
- B) Cost comparison method
- C) Net present value method
- D) Profit comparison method
Correct Answer: C. The net present value method discounts all future cash inflows and outflows to their present value, thus taking into account the time value of money. The static payback calculation, cost comparison method, and profit comparison method are static methods that do not consider interest and time value effects.
What is the main task of financial calculation?
- A) Maximization of profit
- B)
- C) Minimization of taxes
- D) Maximization of market value
Correct Answer: B. The main task of financial calculation is to ensure the company's liquidity in order to meet payment obligations at all times. While profit maximization, tax optimization, and market value enhancement are important goals, ensuring liquidity is the fundamental prerequisite for the continuation of the business.
What is understood by the term "equity"?
- A) Long-term loans from banks
- B) Assets of the company
- C) Reserves and share capital
- D) Short-term liabilities
Correct Answer: C. Equity includes the share capital and reserves that belong to the owners of the company. Long-term loans are debt capital, assets are assets, and short-term liabilities are also debt capital.