CPA BEC Risk, Return, and Cash Management Techniques Part 1
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Low-risk investments that can be quickly turned into cash.
The difference between bank cash and book cash
The amount of the checks issued that have yet to clear the bank.
Minimum account baalnces required to be kept by a firm in a bank in order to obtain bak services without additional fees or a loan.
Short-term, unsecured promissory notes issued by large firms.
The different between the checks that have been received and those credited by the bank and the related funds available for use.
Target Capital Structure
The balance of debt and equity financing where the value of the firm is maximized
The extent to which fixed costs are used in the operating structure.
The extent to which debt and preferred stock are used in the capital structure.
Degree of Total Leverage
The percentage change in net profit related to a percentage change in revenue.
Degree of Operating Leverage
The percentage change in operating income compared to the percentage change in sales.
Degree of Financial Leverage
The percentage change in profits available to common stockholders that is associated with a particular percentage change in EBIT
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