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6 916

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

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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

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6 916

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.

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6 916

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6 916

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

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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.

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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

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6 916

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.

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6 916

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

Anonymous voting