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    56 views10 pages

    Punsup 4 PDF

    Uploaded by

    Saurav Bhatia

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 10
    Question Booklet Post Code 4 Senior Auditor 1, So feet fee movt wee ge: ara @rein (rears DO) raha 2 Siamese gé: ase ers ore oss" 3. Ger wae } Fu aes wet feos worus St ees att Areait: (A) feet (B) fat (Cast (D) ur 4. fage gee most aot 3: (A) aeH-arot @) Tae (C) arae-uet (D) sex-S" 5. ‘gaze wae & feat ge: (Aarts (B) itor (fen (D) a=" 6. fagar nee ‘ors’ oT Mewaet 3: @ es @)aE (purer oO) eee 7. uNS-erem ussite ge: er @) at (©) faaer oy 8. Rfter-erua feive ve: ayer (Bags FS (C) eet at (D) fae 9 mrt garet aga er mee S: (A) a orGer, w Bar (@)arGer wer (Car sre (D) éaigs wast 10, wes de He --— ) STUE 44. AEZ: ELV =10X 2 (A)UYZ (B) AEX (OEK (p)ouw 45. PAIN: MISERY: :2 (A) Disease : poverty (B) Despair: loneliness (© Ignorance :confuusion (D) Superstition :peasants 46. GLOVE: HAND = 2 (A) Neck : collar (B) Shoe : lace (C) Coat : pocket (D) Socks : feet 47. If WHEEL=10.6 then BELT=2. (ay322 (B) 305 (9.75 (D) 8.25 48. Find the next term: 1, 25, 81, 169, 289, 2 A)324 B) 400 361 D) 441 49. IfXYMNOP Q’,is decoded as ‘RH O UIG T’ then ‘OUTRIGHT’ will be = ()MNQOXNYQ @)MNOQXYNQ (MNOQXOPYQ @)MNIOXYPQ 50. Find the odd one out (A) 63852 (B) 85362 (©) 28365 (D) 28751 51. Labour efficiency variance is computed by multiplying the: ‘A) Standard Rate with the difference between standard labour hours and actual worked Jabour hours B) Actual Rate with the difference between standard labour hours and actual worked labour hours ©) Standard Rate with the difference between standard labour hours and actual paid labour hours D) Actual Rate with the difference between standard labour hours and actual paid labour hours Ca-page sof 8 34, 37. 59, 61. 62. shows the extent of change in EBIT as a result of change in sales volume (A) Financial Leverage (B) Operating Leverage (C) Combined Leverage (D) None of these Which of the following can be used as a primary memory? (A) Magnetic Tape (B) Semiconductor Memory (C) Optical Disk (D) Hard Disk To add two cells (Al and A2) together in MS-Excel you use the following formata (A)=Al +A (B) =Add(A1+A2) (©) Atogether(A1:A2) (©) Al plus A2 In the formula =sum(E4:F7) in MS-Exeel, how many cells are there? (a2 @)5 ©8 @) 10 sing If tan @= 12/5, then value of 52° (A)s (Bo ©) -25 (D) 25 Two poles of height 6m and 11m stand vertically on a plane ground, If the distance between their feet is 12m, the distance between their tops is (A) 12m @) 3m © Mm (©) lim If f(x) = ax’ + bx + ¢ has no real zeros and a+ b+c<0, then (ae=0 (B)c>0 (cx (D) none of these The value of k for which system of equations 2x + 3y = 5, 4x + ky = 10 has infinite number of solution: (Al @)3 ©6 Mo Uf the sum of n terms of an A. P. is 3n°— 1 and common difference is 6, then its first term is (A)2 @)3 © @)4 Which of the following is the latest buzzword among bankers? (A) Social Banking (B) Financial inclusion (©) Mass Banking (D) Rural Banking What is Euro - 11? (A) European Currency (B) Group of European Countries (©) European Film Festival {D) Pollution Control Scale Budget which is directed towards long-term strategic goals is known as— (A) Zero-base Budget ) Capital Budget (C) Rolling Budget (D) Master Budget Memorandum of Association of any company does not contain (A) Name clause (B)Place clause (C) Objective clause (D) Dividend clause CA-Page 5 of 8 6. 66. 67. 69. 70. 1. nR. 3. 14. 75. 76. Income of a religious trust is chargeable to tax as income of- (A) An association of persons (B) A body of individuals (©) Individual (0) HUF Residential status of an assessee can be (A) Different for different previous years in the same assessment year (B)Different for different assessment years (©) Different for current years (D) Different for previous years Merger of two entities engaged in unrelated business activities is known as: (A) Conglomerate Merger (B) Vertical Merger (C) Horizontal Merger (D) Demerger ‘CENVAT? is related with— (A) Excise Duty (B) Money (C)Foreign Currency (D) Transport ‘Which of the following is not a component of Economic Value Added? (A) Net sales (B) Net operating profit after tax (C) Cost of Capital (D) Capital employed Cost of intangible fixed assets are . over their useful lives. (A)Depreciated ——(B) Amortised (C) Charged () Allocated ‘A charge on movable goods in which the borrowers undertake to give their possession to the bank when directed, is known as: @) Lien B) Pledge (€)Hypothecation _ (D) Mortgage Accounting Standard ~ 14 is related with— (A) Amalgamation (B) Valuation of stock (C) Depreciation Accounting (©) Valuation of Assets Which one of the following is Leverage Ratio? (A) Debt Equity Ratio (B Current Ratio (©) Operating Ratio (D) inventory Ratio AS-3 is related with (A) Cash Flow Statement (B) Fund Flow Statement (©) Stock (D) Depreciation Accounting Decrease in cost as a result of reduced volume of sales results in (A) Cost volume variance (B) Sales volume variance (C) Sales price variance (D) Fixed overhead variance A firm will not have operating leverage if —~ (A) Its ratio of fixed cost to total cost is nil @) Its ratio of variable cost to total cost is nil (©) Its ratio of production cost to total cost is nil (D) lis ratio of fixed cost to production costs is nil c-apages of 8 77. 8. 9. 80. 81. 84. 85. ‘The concept of cost of capital can also be explained in terms of ... .. cost. (A) Variable cost (B) Capital cost’ (C) Full cost (D) Opportunity cost Consolidated financial statements are prepared when a parent subsidiary relationship exists and is recognition of the accounting concept of (A) Business Entity (B) Going concern (C) Objectivity (D) Maateriality An unidentifiable intangible asset is (A) Goodwill (B) Copyright (© Trademark (D) Patent rights ‘Unquoted non-trade investments can be shown at (A) Market value (B) Cost (© Realisable value (D) Nominal value ‘The accounting measurement that is not consistent with the going concern concept is (A)Realization. _(B) Historical cost. (C) Liquidation value (D) Continuity Nonfund credit facility by a bank includes (A) Letter of credit (B) Bank guarantee (C) Both (A) and (B) (D) Bills discounting ‘An insurance plan in which claims may arise either by death or maturity isa (A) Whole life Policy (B) Endowment Policy (C) Annuity Policy (D) Term insurance Under inflationary condition, FIFO method will lead to (A)Higher sales. (B) Higher Profits (C) Lower sales (D) Lower profits ‘Which of the following is termed as Dividend Irrelevance Theory? (A) Trade off Theory (B) MM Hypothesis (C) Pecking Order Hypothesis (D) Walter’s Model Global Depository Receipts are (A) Advance payments by importers to exporter (B) Receipts of goods delivered to importers (O Indirect investments in equity capital of a firm by foreigners (D) A device used by a central bank to accumulate foreign exchange reserves. Beta in CAPM is a measure of (A) Systematic risk (8) Unsystematic risk (C) Total risk (D) All types of risks Bonus Shares are issued by the companies because (A) Surplus cash is available (B) There are heavy accumulated general reserves (©) There is heavy competition from similar companies {D) They have very high gross profit ratio “Causa Proxima’ implies that the loss must arise from (A) The nearest place (B) An ascertainable source (C) Cause insured against (D) Unforeseen sources capage 7 of 8 1. 92, 93. 94. 95. 100. A scheme to monetise a house as an asset and specially the owner’s equity in the house is known as (A) Reverse Mortgage (B) Equitable mortgage (C) Mortgage by conditional sale @) Simple mortgage Factoring owes its genesis to (A) Kumara Manglam Committee (B) Kalyan Sundram Committee (C) Tondon Committee (D) Chandra Shekhar Committee An asset on lease as per As- 17 is recorded in the balance sheet of the lessor as (A) Physical asset (B) Receivables (C) Other asset (©) Investment Asset liability management frame work provides for measuring and monitoring (A) Liquidity Risk (B) Interest Rate Risk (C)Market Risk “(D) Both (A) é& (B) Credit rating refers to rating of (A) Debt instruments (B) Equity shares (C) Mutual funds. (D) Both A&C Green shoe option is relevant in (A) Public issue of shares (B) Right issue of shares (©) Security lending scheme () Mutual fund scheme Which of following is a fund based financial service? (A) Mutual funds ~~ (B) Depository services (C) Venture Capital (D) Credit rating Mutual funds in India are registered as a (A) Company (B) Partnership (HUF (©) Trust Factoring is related with (A) Receivables (B) Fixed asset (C) Share Capital (D) Contingent liability Depositories have some similarities with (A) Banks (B) Insurance Companies (© Financial Companies (D) Mutual Funds Red herring is a term used with issue of (A) Debentures (B) Shares (C)ADR () GDR CAPages of 8 ANSWER KEY CODE-4 Z| 9] Vl a] a) Oo] UO] ft] oO] UO] tf] a] a) Oo] tC] tc] Vl oO} aq] aio xt $l a) alel slelglslelalelslalelslelelalelele 2/8] 8] 8] 8) 8/8) 3) 8/2] 8) 5] 3] 8] 3] 8) 8] 5| 8] a 8 ao Bl 2} OPP] OS] spe] <<]

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