COMPANY-SECRETARY-CUM-FINANCE-MANAGER Related Question Answers

26. The new Section 60 B introduced by the Companies (Amendment) Act 2000 is related to

27. Articles of Association can be altered by

28. A company sells an asset to another party who intum leases it back to the company is called

29. Technique of material cost control which leads to low carrying cost as a result of low investment in inventory

30. The smallest segment of activity or area or responsibility for which costs are accumulated

31. Added value is the change in

32. Which of the following is a recorded fact ?

33. At Break Even Point contribution will be equal to

34. The first step in preparing the budget is determining the

35. The costing method used in automobile industry

36. Average cost method is suitable in inventory valuation in times of

37. ZBB was first used in

38. Capital Budgeting is a

39. The contribution per unit is Rs. 2 and Fixed Costs are Rs. 15,000. For earning a profit of Rs. 50,000, the company must have sales of

40. When margin of safety is 60% and PN ratio is 25%, the profit earned will be

41. When profit is Rs. 5,000 and PN ratio is 20%, margin of safety is

42. Which of the following is a Period Cost ?

43. Part of the capital not represented by assets are called

44. EBIT level at which EPS remains same irrespective of the debt equity mix is termed as

45. Which of the following is not a capital budgeting decision ?

46. Real rate of return is equal to

47. Cost of capital for government securities is known as

48. Financial Leverage is zero if

49. Judicious use of leverage is suggested by

50. Which method is based on conservative principle ?

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