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6 403

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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6 403

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 FOUNDATION 🏆 Which one of the following refineries, operated by BPCL, has the highest Capacity of 13 million metric tonnes per year? (a) Mumbai Refinery (b) Kochi Refineries (c) Bina Refinery (d) Numaligarh Refinery

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CA FOUNDATION 🏆 In _________, the Company “Bharat Refineries Ltd.” was renamed as “Bharat Petroleum Corporation Ltd.” (a) April, 1977 (b) August, 1997 (c) April, 1980 (d) August, 1980

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

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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 An assessee liable to pay advance tax is not liable to pay interest u/s 234B if the advance tax paid by him is not less than (A) 90% of advance tax payable by him (B) 80% of advance tax payable by him

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6 403

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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6 403

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.

Anonymous voting