Q No.

(a)
(b)
(c )
(d)
Ans.

(a)
(b)
(c )
(d)
Ans.

(a)
(b)
(c )
(d)
Ans.

(a)
(b)
(c )
(d)
Ans.

(a)
(b)
(c )
(d)
Ans.
 6

(a)
(b)
(c )
(d)
Ans.

(a)
(b)
(c )
(d)
Ans.

(a)
(b)
(c )
(d)
Ans.

(a)
(b)
(c )
(d)
Ans.

10

(a)
(b)
(c )
(d)
Ans.

11
 (a)
(b)
(c )
(d)
Ans.

12

(a)
(b)
(c )
(d)
Ans.

13

(a)
(b)
(c )
(d)
Ans.

14

(a)
(b)
(c )
(d)
Ans.

15

(a)
(b)
(c )
(d)
Ans.

16

(a)
(b)
(c )
(d)
Ans.

17

(a)
(b)
(c )
(d)
Ans.

18

(a)
(b)
(c )
(d)
Ans.

19

(a)
(b)
(c )
(d)
Ans.

20

(a)
(b)
(c )
(d)
Ans.

21

(a)
(b)
(c )
(d)
Ans.

22

(a)
 (b)
(c )
(d)
Ans.

23

(a)
(b)
(c )
(d)
Ans.

24

(a)
(b)
(c )
(d)
Ans.

25

(a)
(b)
(c )
(d)
Ans.

26

(a)
(b)
(c )
(d)
Ans.

27

(a)
(b)
(c )
(d)
Ans.
28

(a)
(b)
(c )
(d)
Ans.

29

(a)
(b)
(c )
(d)
Ans.

30

(a)
(b)
(c )
(d)
Ans.

31

(a)
(b)
(c )
(d)
Ans.
Question Description
Which of the following is not part of variable cost?

Raw Material cost

Packing Cost
Direct Wages
Staff Salary
d

Calculate contribution per unit from the following details:

Selling price per unit- 200,Rejections per unit- 5
Raw material per unit- 70, Depreciation per unit- 5
Rent per unit-6, Staff Salary per unit-5
Wages per unit- 20, Other Variable Overheads- 10

80
79
95
90
c

Which of the following formula for net working capital is correct.

Net Working Capital= Debtors+Inventory-Creditors

Net Working Capital= Debtors+Inventory+Creditors
Net Working Capital= Capital+Inventory-Asset
Net Working Capital= Creditors+Inventory-Asset
a

Which of the following statement related to depreciation is not correct?

Depreciation is non cash expense.

It is charged to P&L.
It is included in EBITDA.
It is a part of cash outflow.
d

Which of the following financial ratios is lower the better?

Net Present Value

Internal Rate of Return
Payback Period
ROI
c
Calculate net working capital from the following particulars:
Debtors- 100 cr.
Creditors- 50 cr.
Inventory- 150 cr.

200 cr.
0
100 cr.
300 cr.
a

EBIT is

Before tax and after interest

after tax and before interest
after tax and does not include interest
before interest and tax
d

The Internal Rate of Return(IRR) is the discount rate that makes the Net Present Value(NPV) of a project as …..........

Positive
Negative
Zero
Infinite
c

Payback Period is the number of years required to recover the-

Future Cash Investment

Investment in Fixed Asset Only
Working Capital Payment
Overall Specific Investment
d

Which of the following formula for net cash accrual is correct?

Net Cash Accrual=Cash Inflow-Cash Ouflow

Net Cash Accrual=Cash Inflow+Cash Ouflow
Net Cash Accrual=Cash Outflow+Cash Inflow
Net Cash Accrual=Cash Inflow*Cash Ouflow
a

Which of the following financial ratio is "Higher the better"?

EBITDA
EBIT
Contributioln
All of the above
d

Which of the following element should be added to/subtracted from from EBITDA to get EBIT?

Depreciation & Amortisation should be added

Depreciation & Amortisation should be subtracted
Interest payment should be subtracted
Interest & Tax should be added
b

In a particular PFS, ROI is increased from 60% to 70%, then what will be the impact on payback period of the Project?

It will increase
It will decrease
No change
There is no linkage of ROI with payback period
b

Which of the following is not a part of fixed overhead?

Wages
Contractual Employee
Contractual Labour
All of the above
d

Which of the following is part of variable cost :

Power & Fuel cost

Consumables
Job work
All of the above
d

What is contribution ?

Sales -RMC -Variable cost

RMC-Sales-Variable cost
Variable cost- RMC -sales
Sales+RMC+Variable cost
a

What comes under Manufacturing cost in business case ?

Rejection
Wages, Freight etc.
Power fuel, PNG etc.
Packing.
c

Which ratio is used to analyze the profitability and capital efficiency of a Organization?

ROCE
ROI
EBIT
EBT
a

What comes under Fixed cost ?

Direct wages.
Personnel, Admin.
Royalty.
Rejection
b

Which ratio is used to analyze company's cash profitibility of the operations.

PAT
EBITDA
EBIT
EBT
c

What is the gross weight in case of die casting or plastic parts.

Net Weight+Burning loss% X casting/molding Weight

Cast Weight+Burning loss% X casting/molding Weight
Shot Weight+Burning loss% X casting/molding Weight
Scrap weight+Burning loss% X casting/molding Weight
(B)

Yield %age is calculated by

Casting or molding Weight/Shot Weight

Shot Weight/Casting or molding weight
Net Weight/Casting or molding weight
Casting or molding weight/Net Weight
(A)

what is DBK in financial accounting

Duty Booked
Duty Benefit
Duty Business
Duty Drawback
(D)

Which is not indirect cost

Material
Rent
Utility
Insurance
(a)

Which is not part of MHR

Direct wages
interest cost
Power and fuel
Consumable cost.
(B)

which is part of RMC

packaging
Rejection
Fright
a and b
(D)

What is Top line meaning in Financial term

Sale Value
Total purchase value of company
Monthy Sale value
Yearly sale value
(A)
Interest rate on Working Capital Loan as per latest guideline

7.00%
9.00%
7.50%
0%
(b)

What is BOM in RMC ?

Bulk of materials.
Bill of materials.
Business of money.
Business of office management.
(B)

PAT stand for ?

Process Analytical technology

Profit After Tax
Process Analytical technique
Portable appliance testing
(B)

Which head doesn't come in MHR ?

Labor cost
Consumables.
Interest
Tax.
(D)