1. Which of the following is not a theory of capital structure?
a. net income approach
b. net operating income approach
c. weighted average cost of capital
d. none of these
2. Under the miller- Modigliani approach, the overall cost of capital is expressed as a …………..for firms in a given risk class.
a. fixed percentage
b. variable percentage
c. mixed percentage
d. zero percentage
3. The minimum amount of current assets needed to conduct a business even during the dullest season of that year is known as
a. gross working capital
b. net working capital
c. fixed working capital
d. variable working capital
4. According to MM approach the dividend decisions and retained earnings decisions do not influence …..of the shares.
a. book value
b. market value
c. earnings per share
d. none of these
5. The net income approach was suggested by
a. Modigliani-miller
b. Durand
c. Ezra Solomon
d. Walter
6. The DCL or Degree of combined leverage measures the
a. change in EPS due to change in costs
b. change in EPS due to change in sales
c. change in EPS due to change in debt funds
d. none of these
7. Under ARR method a project would be accepted if
a. the ARR is more than cash flows
b. the ARR is more than minimum desired ARR
c. the cash inflows are more than cash outflows
d. none of these
8. the capital rationing involves
a. finding ways to reduce time disparity in value of investment
b. choice of combination of available projects in a way to maximize the total NPV
c. resolving the conflicts between the results of NPV or IRR
d. none of these
9. HRM is an amalgam of
a. job analysis, recruitment, selection
b. social behaviour and business ethics
c. organizational behaviour, personnel management, industrial relations
d. employer and employee
10. “The cost of capital is the minimum required rate of earnings or the cut –off rate for capital expenditures,” This statement said by________
a. Solomom Ezra
b. T.G. Ghok
c. Anthoney
d. Dr. Koli
11. The process in which candidates are exposed to the attractive as well as the unattractive aspect of a job is called
a. job description
b. hiring specification
c. realistic job preview
d. none of these
12. The best way to evaluate the effectiveness of HRM process within an organization is
a. four C’s model- competence, commitment, congruence, cost effectiveness
b. job evaluation
c. performance appraisal
d. none of these
13. The act which provides security in cases of old age and unemployment are
a. ESI Act, 1948
b. Payment of gratuity Act, 1972
c. Maternity benefits act, 1961
d. None of these
14. Which among the following can not be a content of application blank
a. educational data
b. physical standards
c. references
d. none of these
15. Raiding means
a. attracting employees working elsewhere to join organizations
b. a method of application blank
c. none of the above
d. both of the above
16. New pay approach is an approach towards compensation that links it to
a. the process of achieving objectives
b. the process of setting objectives
c. the process of setting and achieving objectives
d. none of these
17. The apex body providing finance to the industrial concerns is
a. IDBI
b. SIDBI
c. UTI
d. None of these
18. The process which results in establishing the component element of a job and ascertaining the human qualifications necessary for its performance is known as__________
a. Job evaluation
b. Job specification
c. Job analysis
d. Merit rating
19. Statutory liquidity ratio, when increased
a. contracts credit creation
b. increases credit creation
c. no change occurs
d. none of these
20. IDBI provides assistance to backward areas in which of the following ways
a. concessional rates of interest on loans
b. subsidies
c. interest holidays
d. none of these
21. The number of directors in the board of Reserve Bank of India is
a. 15
b. 20
c. 10
d. 12
22. The ………rate of output occurs where price equal both marginal and average cost.
a. Profit
b. Loss
c. Loss Making
d. Profit Making
23. The process in which the exporters surrender their foreign exchange earnings to the government and receive domestic currency is called
a. exchange control
b. import substitution
c. money exchange
d. none of these
24. According to which plan, the IMF was to become a World Bank
a. Bernstein’s plan
b. Robert triffen’s plan
c. Unconditional liquidity
d. None of these
25. Which one of the following items represent s potential use of working capital?
a. Goodwill amortization
b. Sale of fixed assets at loss
c. Net loss from operations
d. Declaration of share dividend
26. Which fund has been created to provide assistance to developing countries in rectifying their BoP disequilibrium?
a. supplementary financing facility
b. subsidy account
c. trust fund
d. none of these
27. Price elasticity is defined as the percentage change in……… that results from a 1 percent change in price
a. Quantity demanded
b. Supply demanded
c. Quantity
d. Supply
28. The main objective of international finance corporation is
a. assisting private enterprises in developing countries
b. setting up infrastructural assets
c. providing loans
d. none of these
29. OGL means
a. open general licence
b. open greater licence
c. oil and gas limited
d. none of these
30. Special economic zones (SEZ) have been created in the
a. exim policy 2000
b. exim policy 2002
c. exim policy 1990-91
d. none of these
31. The P/V Ratio of X co. Ltd. Is 40% and its MOS is 50%. Find out the net profit, if sales volume is Rs. 8,00,000______
a. Rs. 1,60,000
b. Rs1,40,000
c. Rs 1,80,000
d. Rs 1,70,000
32. Which is the following is not a sources of ‘funds’?
a. Purchase of machinery
b. Profit earned during the year
c. Issue of share capital
d. Long term loan raised
33. Labour Rate variance is due to__________
a. Overtime allowance
b. Defective materials
c. Poor working conditions
d. None of these
34. The concept of joint sector was recommended by the committee headed by
a. k.c.dasgupta
b. p.c.mahalanobis
c. m.m.mehta
d. y.k.alagh
35. The Industrial Policy Resolution came into force on_________
a.1956
b. 1970
c. 1947.
d. 1966
36. Expenditure incurred in erecting an imported machinery is
a. RE
b. CE
c. DRE
d. None of the above
37. A firm’s CA and CL are 1600 and 1000 respectively. How much it can borrow on a short term basis without reducing current ratio below 1.25 out of one of the following
a. rs.1600
b. rs.1400
c. rs.1800
d. none of these
38. Laws of increasing and constant returns are temporary phases of
a. law of variable proportion
b. law of diminishing return
c. law of proportionality
d. law of diminishing utility
39. A polygon smoothed by added data is known as a ___________
a. Frequency Curve
b. Normal distribution
c. Histogram
d. None of these
40. Michael porter identified 3 generic competitive strategies. Which of the following is not one of these strategies?
a. product differentiation
b. focused strategy
c. merger and acquisition
d. overall cost leadership
41. Which one of the following is the following is not an element of distribution logistics?
a. distribution channel
b. modes of transport
c. order processing
d. warehouse
42. Mass media usually has its maximum impact at ---------stage of buying a new product
a. adoption
b. awareness
c. evaluation
d. trial
43. The provision of the Payment of Bonus Act, 1965 take effect from the accounting year commencing on_________
a .6th April 1966
b. 7th July 1965
c. Any day in 1964
d .7th August 1960
44. In PERT the critical path is the sequence of activities which
a. takes the shortest time
b. includes activities having zero slack time
c. takes the longest time
d. both b & c
45. according to the net income approach the cost of debt capital and the cost of equity capital remain unchanged when the leverage ratio
a. doesn’t vary
b. varies
c. keep on fluctuating
d. none of these
46. Profit will be the same under Absorption Costing and Marginal Costing and Marginal Costing only when………………..
a. There is no opening or closing stocks
b. There is only closing stocks
c. There is only opening stocks
d. Opening stocks are lower than closing stocks
47. What is the operative function of human resource management
a. directing
b. integrating
c. controlling
d. none of these
48. Which out of the following is an egoistic need
a. rest
b. acceptance
c. achievement
d. none of these
49. Priority sector lending means
a. loans and advances to backward areas
b. loans and advances to weaker sections
c. sanction of loans to NRIs
d. refinance facility to RRBs
50. Which of the following entry will be passed in the books of vendor’s company at the time purchasing of business?
a. Realisation A/c Dr.
To Assets A/c
b. Liabilities A/c Dr.
To Realisation A/c
c. Purchasing Company A/c Dr.
To Realisation A/c
a. net income approach
b. net operating income approach
c. weighted average cost of capital
d. none of these
2. Under the miller- Modigliani approach, the overall cost of capital is expressed as a …………..for firms in a given risk class.
a. fixed percentage
b. variable percentage
c. mixed percentage
d. zero percentage
3. The minimum amount of current assets needed to conduct a business even during the dullest season of that year is known as
a. gross working capital
b. net working capital
c. fixed working capital
d. variable working capital
4. According to MM approach the dividend decisions and retained earnings decisions do not influence …..of the shares.
a. book value
b. market value
c. earnings per share
d. none of these
5. The net income approach was suggested by
a. Modigliani-miller
b. Durand
c. Ezra Solomon
d. Walter
6. The DCL or Degree of combined leverage measures the
a. change in EPS due to change in costs
b. change in EPS due to change in sales
c. change in EPS due to change in debt funds
d. none of these
7. Under ARR method a project would be accepted if
a. the ARR is more than cash flows
b. the ARR is more than minimum desired ARR
c. the cash inflows are more than cash outflows
d. none of these
8. the capital rationing involves
a. finding ways to reduce time disparity in value of investment
b. choice of combination of available projects in a way to maximize the total NPV
c. resolving the conflicts between the results of NPV or IRR
d. none of these
9. HRM is an amalgam of
a. job analysis, recruitment, selection
b. social behaviour and business ethics
c. organizational behaviour, personnel management, industrial relations
d. employer and employee
10. “The cost of capital is the minimum required rate of earnings or the cut –off rate for capital expenditures,” This statement said by________
a. Solomom Ezra
b. T.G. Ghok
c. Anthoney
d. Dr. Koli
11. The process in which candidates are exposed to the attractive as well as the unattractive aspect of a job is called
a. job description
b. hiring specification
c. realistic job preview
d. none of these
12. The best way to evaluate the effectiveness of HRM process within an organization is
a. four C’s model- competence, commitment, congruence, cost effectiveness
b. job evaluation
c. performance appraisal
d. none of these
13. The act which provides security in cases of old age and unemployment are
a. ESI Act, 1948
b. Payment of gratuity Act, 1972
c. Maternity benefits act, 1961
d. None of these
14. Which among the following can not be a content of application blank
a. educational data
b. physical standards
c. references
d. none of these
15. Raiding means
a. attracting employees working elsewhere to join organizations
b. a method of application blank
c. none of the above
d. both of the above
16. New pay approach is an approach towards compensation that links it to
a. the process of achieving objectives
b. the process of setting objectives
c. the process of setting and achieving objectives
d. none of these
17. The apex body providing finance to the industrial concerns is
a. IDBI
b. SIDBI
c. UTI
d. None of these
18. The process which results in establishing the component element of a job and ascertaining the human qualifications necessary for its performance is known as__________
a. Job evaluation
b. Job specification
c. Job analysis
d. Merit rating
19. Statutory liquidity ratio, when increased
a. contracts credit creation
b. increases credit creation
c. no change occurs
d. none of these
20. IDBI provides assistance to backward areas in which of the following ways
a. concessional rates of interest on loans
b. subsidies
c. interest holidays
d. none of these
21. The number of directors in the board of Reserve Bank of India is
a. 15
b. 20
c. 10
d. 12
22. The ………rate of output occurs where price equal both marginal and average cost.
a. Profit
b. Loss
c. Loss Making
d. Profit Making
23. The process in which the exporters surrender their foreign exchange earnings to the government and receive domestic currency is called
a. exchange control
b. import substitution
c. money exchange
d. none of these
24. According to which plan, the IMF was to become a World Bank
a. Bernstein’s plan
b. Robert triffen’s plan
c. Unconditional liquidity
d. None of these
25. Which one of the following items represent s potential use of working capital?
a. Goodwill amortization
b. Sale of fixed assets at loss
c. Net loss from operations
d. Declaration of share dividend
26. Which fund has been created to provide assistance to developing countries in rectifying their BoP disequilibrium?
a. supplementary financing facility
b. subsidy account
c. trust fund
d. none of these
27. Price elasticity is defined as the percentage change in……… that results from a 1 percent change in price
a. Quantity demanded
b. Supply demanded
c. Quantity
d. Supply
28. The main objective of international finance corporation is
a. assisting private enterprises in developing countries
b. setting up infrastructural assets
c. providing loans
d. none of these
29. OGL means
a. open general licence
b. open greater licence
c. oil and gas limited
d. none of these
30. Special economic zones (SEZ) have been created in the
a. exim policy 2000
b. exim policy 2002
c. exim policy 1990-91
d. none of these
31. The P/V Ratio of X co. Ltd. Is 40% and its MOS is 50%. Find out the net profit, if sales volume is Rs. 8,00,000______
a. Rs. 1,60,000
b. Rs1,40,000
c. Rs 1,80,000
d. Rs 1,70,000
32. Which is the following is not a sources of ‘funds’?
a. Purchase of machinery
b. Profit earned during the year
c. Issue of share capital
d. Long term loan raised
33. Labour Rate variance is due to__________
a. Overtime allowance
b. Defective materials
c. Poor working conditions
d. None of these
34. The concept of joint sector was recommended by the committee headed by
a. k.c.dasgupta
b. p.c.mahalanobis
c. m.m.mehta
d. y.k.alagh
35. The Industrial Policy Resolution came into force on_________
a.1956
b. 1970
c. 1947.
d. 1966
36. Expenditure incurred in erecting an imported machinery is
a. RE
b. CE
c. DRE
d. None of the above
37. A firm’s CA and CL are 1600 and 1000 respectively. How much it can borrow on a short term basis without reducing current ratio below 1.25 out of one of the following
a. rs.1600
b. rs.1400
c. rs.1800
d. none of these
38. Laws of increasing and constant returns are temporary phases of
a. law of variable proportion
b. law of diminishing return
c. law of proportionality
d. law of diminishing utility
39. A polygon smoothed by added data is known as a ___________
a. Frequency Curve
b. Normal distribution
c. Histogram
d. None of these
40. Michael porter identified 3 generic competitive strategies. Which of the following is not one of these strategies?
a. product differentiation
b. focused strategy
c. merger and acquisition
d. overall cost leadership
41. Which one of the following is the following is not an element of distribution logistics?
a. distribution channel
b. modes of transport
c. order processing
d. warehouse
42. Mass media usually has its maximum impact at ---------stage of buying a new product
a. adoption
b. awareness
c. evaluation
d. trial
43. The provision of the Payment of Bonus Act, 1965 take effect from the accounting year commencing on_________
a .6th April 1966
b. 7th July 1965
c. Any day in 1964
d .7th August 1960
44. In PERT the critical path is the sequence of activities which
a. takes the shortest time
b. includes activities having zero slack time
c. takes the longest time
d. both b & c
45. according to the net income approach the cost of debt capital and the cost of equity capital remain unchanged when the leverage ratio
a. doesn’t vary
b. varies
c. keep on fluctuating
d. none of these
46. Profit will be the same under Absorption Costing and Marginal Costing and Marginal Costing only when………………..
a. There is no opening or closing stocks
b. There is only closing stocks
c. There is only opening stocks
d. Opening stocks are lower than closing stocks
47. What is the operative function of human resource management
a. directing
b. integrating
c. controlling
d. none of these
48. Which out of the following is an egoistic need
a. rest
b. acceptance
c. achievement
d. none of these
49. Priority sector lending means
a. loans and advances to backward areas
b. loans and advances to weaker sections
c. sanction of loans to NRIs
d. refinance facility to RRBs
50. Which of the following entry will be passed in the books of vendor’s company at the time purchasing of business?
a. Realisation A/c Dr.
To Assets A/c
b. Liabilities A/c Dr.
To Realisation A/c
c. Purchasing Company A/c Dr.
To Realisation A/c
d. All of these
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