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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 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 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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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 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 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 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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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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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 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

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