101. ‘अलक्षित’ में समास है
(A) द्वन्द्व
(B) बहुव्रीहि
(C) तत्पुरुष
(D) अव्ययीभाव
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102. ‘सुनार’ का पर्यायवाची है
(A) केवट
(B) व्याध
(C) सौचिक
(D) कलाद
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103. ‘जो पथ्वी से सम्बद्ध है’ के लिए एक उपयुक्त शब्द है
(A) पंचानन
(B) पुनरुक्ति
(C) निरूपम
(D) पार्थिव
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104. Finance Commission is constituted for every
(A) three years
(B) six years
(C) four years
(D) five years
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105. Marginal costing helps in price fixation more in period of
(A) Boom
(B) Inflation
(C) Depression
(D) None of these
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106. P/V Ratio + Variable Cost Ratio is equal to
(A) -1
(B) 2
(C) 3
(D) 1
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107. When fixed cost is ₹ 7,000, profit is ₹ 3,000, and sales is ₹ 50,000. The P/V ratio is
(A) 20%
(B) 25%
(C) 14%
(D) 15%
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108. A contributory is a
(A) Creditor
(B) Shareholder
(C) Debenture holder
(D) Preference share holder,
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109. Non-convertible debenture refers to
(A) Owner’s capital
(B) Loan capital
(C) Short term capital
(D) All of these
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110. For calculating market value using P/E ratio, it is necessary
(A) Rate of dividend
(B) Earning per share
(C) Average profits
(D) Surplus profits
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111. Depreciation is provided as per the concept of
(A) Going concern
(B) Dual concern
(C) Entity concept
(D) Money measurement
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112. Trade Discount is :
1. Not shown in books
2. Given for prompt payment
3. An allowance of the selling price
4. Goodwill
(A) 1 and 2
(B) 1 and 3
(C) 2 and 3
(D) 1, 2 and 3
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113. Single Column Cash Book always shows
(A) Debit balance
(B) Debit or Credit balance
(C) Credit balance
(D) Both Debit and Credit
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114. Which of the following always have a Debit Balance ? :
(A) Bank account
(B) Bill receivable
(C) Bills payable
(D) Loan account
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115. Gaining ratio means
(A) New Ratio – Old Ratio
(B) Old Ratio – New Ratio
(C) Old Ratio + New Ratio
(D) None of these
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116. ABC are in a partnership firm sharing profit in 5:4:3. D is admitted as a new partner for 1/6 share. The sacrificing ratio will be
(A) equal
(B) 5:4:3
(C) 3:4:5
(D) None of these
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117. X and Y are partners sharing profits in the ratio of 1:3. A is admitted with ¼ share of profits. What will be the new ratio of X, Y and A?
(A) 16 : 48 : 22
(B) 1 : 3 : 4
(C) 4 : 9 : 3
(D) 3 :9 : 4
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118. The current account of a partner is a___ account.
(A) Real
(B) Personal
(C) Nominal
(D) None of these
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119. Cost of capital is also known as
(A) Minimum required rate of return
(B) Hurdle rates
(C) Cut-off rate
(D) All of these
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120. A company issue 10,000 10% preferential share of ₹ 100 each. Cost of issue is ₹ 2 per share. Calculate cost of preferential capital if these shares are issued at 100% premium
(A) 9.31
(B) 9.26
(C) 9.70
(D) 9.80
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