Finance

State which of them are true?

A) When ratios of previous years are compared with current years, they are called trend ratios.

B) Trend percentages and trend ratios are used in static analysis.

C) Reliability of financial analysis depends upon the reliability of financial data.

• Both A and B

• Both A and C

• Both B and C

• All

The Securities and Exchange Board of India (SEBI) was established in

• 1992

• 1947

• 1990

• 1976

Which certification indicates a guarantee of quality for agricultural food products like ghee, honey, etc.?

• ISI

• Agmark

• BIS

• All of above

Net Profit ratio is calculated by

• (Gross Profit / Gross sales) * 100

• (Net Profit / Net sales) * 100

• (Gross Profit / Net sales) * 100

• None of the above

If sales is Rs 10,00,000, sales returns is Rs 50,000, Profit Before Tax is Rs 2,00,000, Income tax is 40%, Net profit ratio is

• 12.63%

• 20%

• 10%

• 50%

While preparing Cash Flow Statement, non-cash items and non-operating items are not required to be adjusted under____

• Indirect method

• Direct method

• Both a and b

• None of the above

The assessment of financial statements by a shareholder is an example of

• Vertical Analysis

• Horizontal Analysis

• Internal Analysis

• External Analysis

Which of the following are examples of Funds Flow Statement?

• Collection of debtors

• Shares issued for cash

• Shares issued against the purchase of machinery

• Shares issued for property

Break-even analysis is used in “Make or Buy” decision.

• True

• False

Flexible budget is that budget which presents ____ at various levels of business activity.

• Costs

• Revenues

• Profits

• All of the above