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6 865
CA INTERMEDIATE 🏆
The advantages of audit programme are -
1 Shelter for some assistants 2 Its mechanical approach 3 No ignorance or overlooking 4 All of these
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Where the goods being sent or taken on approval for sale or return are
removed before the supply takes place, the invoice shall be issued:
(a) before/at the time of supply (b) 6 months from the date of removal (c) Earlier of (a) or (b)
6 865
Demand is affected by weather
conditions and seasonal aspects also.
This statement is— (a) Tr ue (b) False (c) Partially True (d) Nothing can be said
6 865
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__________ is a measurement of the relationship between Stock price of any particular Stock and the move-ment of whole market.
(a) Standard Deviation
(b) Variance (c) Market Variance (d) Beta
6 865
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
6 865
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
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CA INTERMEDIATE
Interest payable by a non-corporate assessee for deferment of advance tax is
(A) 1.03% p.m. (B) 15% p.a. (C) 18% p.a. (D) 1% p.m.
6 865
Return on investment depends on two ratios
(A) Net profit ratio and capital turnover ratio
(B) Gross profit ratio and net profit ratio (C) Capital employed ratio and assets turnover ratio (D) Earnings per share and net profit ratio
6 865
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
6 865
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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
6 865
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
6 865
Cut-off testing is performed during audit of sales to address which of the following assertion:
1 Occurrence
2 Measurement 3 Completeness 4 Existence
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