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6 909

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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6 909

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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6 909

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6 909

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6 909

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6 909

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6 909

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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6 909

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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6 909

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

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6 909

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6 909

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6 909

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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6 909

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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6 909

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

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6 909

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6 909

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6 909

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