CA Inter NotesForAll

CA INTERMEDIATE Contingencies are – (A) Added to gross working capital (B) Deducted from gross working capital (C) Contingencies are not considered in financial management; it is considered in accounts only (D) None of the above

CA INTERMEDIATE During the course of audit of intangible assets, expenditure incurred during which of the following phase is generally not capitalised: 1 Research phase 2 Development phase 3 Both (a) and (b) 4 None of the above

CA INTERMEDIATE Which of the following holds that a country can increase its wealth by encouraging exports and discouraging imports 1 Capitalism 2 Socialism 3 Mercantilism 4 Laissez faire

CA INTERMEDIATE Ratio of net profit before interest and tax to sales is: 1 Gross profit ratio 2 Net profit ratio 3 Operating profit ratio 4 Interest coverage ratio.

CA INTERMEDIATE Ratio of net profit before interest and tax to sales is: 1 Gross profit ratio 2 Net profit ratio 3 Operating profit ratio 4 Interest coverage ratio.

CA FOUNDATION Who gave the cardinal concept of utility? (a) Marshall (b) Pigou (c) Hicks (d) Samuelson

CA INTERMEDIATE Ratio of net profit before interest and tax to sales is: 1 Gross profit ratio 2 Net profit ratio 3 Operating profit ratio 4 Interest coverage ratio.

CA INTERMEDIATE During the course of audit of intangible assets, expenditure incurred during which of the following phase is generally not capitalised: 1 Research phase 2 Development phase 3 Both (a) and (b) 4 None of the above

CA INTERMEDIATE Contingencies are – (A) Added to gross working capital (B) Deducted from gross working capital (C) Contingencies are not considered in financial management; it is considered in accounts only (D) None of the above

CA INTERMEDIATE Which of the following culminated in the establishment of the World Trade Organization? 1 The Doha Round 2 The Tokyo Round 3 The Uruguay Round 4 The Kennedy Round

CA INTERMEDIATE ____________may be defined as the cost of raising an additional rupee of capital: 1 Marginal cost of capital 2 Weighted Average cost of capital 3 Simple Average cost of capital 4 Liquid cost of capital

CA INTERMEDIATE Cut-off testing is performed during audit of sales to address which of the following assertion: 1 Occurrence 2 Measurement 3 Completeness 4 Existence

The process of estimating future demand by anticipating what buyers are likely to do under a given set of marketing conditions: (a) Cross Marketing (b) Forecasting (c) Market Development (d) Internal Marketing

CA INTERMEDIATE Ratio of net profit before interest and tax to sales is: 1 Gross profit ratio 2 Net profit ratio 3 Operating profit ratio 4 Interest coverage ratio.

CA INTERMEDIATE Ratio of net profit before interest and tax to sales is: 1 Gross profit ratio 2 Net profit ratio 3 Operating profit ratio 4 Interest coverage ratio.

CA INTERMEDIATE Ratio of net profit before interest and tax to sales is: 1 Gross profit ratio 2 Net profit ratio 3 Operating profit ratio 4 Interest coverage ratio.

CA FOUNDATION The Underlying asset in derivative may be: (a) Financial Intermediary (b) Commodities & Currencies (c) Interest Rates (d) Any of these

CA INTERMEDIATE Ratio of net profit before interest and tax to sales is: 1 Gross profit ratio 2 Net profit ratio 3 Operating profit ratio 4 Interest coverage ratio.