Commerce online quiz 139

By | August 21, 2018

10000 MCQ /questions on commerce questions answers

Question 1
Dividends paid to common shareholders and divided by common shares outstanding are equals to
A
earning per share
B
dividends per share
C
book value of share
D
market value of shares
Question 2
An operating cash flows is Rs 12000 and gross fixed asset expenditure is Rs 5000 then free cash flow will be
A
-Rs 7, 000.00
B
Rs 7, 000.00
C
Rs 17, 000.00
D
-Rs 17, 000.00
Question 3
Cost Accounting has been developed becauseof..... of Financial Accounting.
A
Limitations
B
advantages
C
Both (A) and (B)
D
none of these
Question 4
The owner of consignment stock is
A
Consignor
B
Consignee
C
Debtors
D
None of the above
Question 5
What is a separate and fully equipped facility where the company can move immediately after the disaster and resume business?
A
Disaster recovery plan
B
Hot site
C
Cold site
D
Disaster recovery cost curve
Question 6
..... Act provides un-intercepted ITC chain on inter-state transactions?
A
IGST
B
CGST
C
VAT
D
SGST
Question 7
Accrued expenses are considered as
A
Asset
B
Liability
C
Gain
D
Income
Question 8
The two main types of Internet-based B2B commerce are.....
A
Net marketplaces and private industrial networks
B
EDI and collaborative commerce
C
Net marketplaces and collaborative commerce
D
EDI and private industrial networks
Question 9
Mutual Funds are regulated by.....
A
Reserve Bank of India
B
Securities and Exchange Board of India
C
Small industrial development bank of India
D
State Bank of india
Question 10
Of all stocks in a portfolio, required rate of return is classified as
A
return portfolio
B
in volatile portfolio
C
volatile portfolio
D
market portfolio
Question 11
When two goods are perfect substitutes of each other, then
A
MRS is falling
B
MRS is rising
C
MRS is constant
D
None of the above
Question 12
In Encyclopaedia Britianica, ..... acts as an index to macropaedia.
A
Bibliography
B
Introduction Part
C
Propaedia
D
Micropaedia
Question 13
..... is refers to the verification of cost accounts and check on the adherence to the cost accounting plan.
A
Cost Audit
B
Costcentre
C
Costunit
D
Costprofit
Question 14
Fixed cost per unit.with increase in output.
A
decreases
B
increases
C
changes
D
sometimes
Question 15
What is net value of taxable supplies?
A
Aggregate value of all the supplies of goods and/or services made during any month by all registered taxable persons through the e-commerce operator
B
Aggregate value of all the supplies of goods and/or services made during any month by all registered taxable persons through the e-commerce operator reduced by value of taxable supplies returned to the suppliers during the said month
C
Aggregate value of all the supplies of goods and/or services, excluding the services notified u/s 9(5) made during any month by all registered persons through the e-commerce operator reduced by the aggregate value of taxable supplies returne
D
Aggregate value of all the supplies of goods and/or services, excluding the services notified u/s 9(5) made during any month by a registered taxable persons.
Question 16
The forward market is especially well-suited to offer hedging protection against
A
translation risk exposure.
B
transactions risk exposure.
C
political risk exposure.
D
taxation
Question 17
.....is a post mortem of past costs.
A
Financial accounting
B
cost accounting
C
Both (A) and (B)
D
none of these
Question 18
Who will be the registered taxable persons on the appointed day of the GST implementations?
A
Those who apply for GST registration at least 30 days prior to the appointed day
B
Those who apply for GST registration at least 5 days prior to the appointed day
C
Every existing registered persons under the subsuming tax laws will be automatic provisional GST registration on the appointed day
D
Any of the above
Question 19
Factory overhead is Rs 3, 00, 000 and direct material cost is Rs 5, 00, 000 What is the overhead rate under direct material cost method?
A
25%
B
30%
C
60%
D
75%
Question 20
The eligibility to borrow from IDA is based on
A
relative poverty
B
lack of creditworthiness to borrow on market terms
C
good policy performance
D
all the above
There are 20 questions to complete.

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