Cash Flow Statement — Accountancy STD 12 Commerce — Question

Conclusion base on financial analysis may be non-reliable because financial statement is based on certain concepts and conventions. This Statement Can be Limitation of __________.

1. Internal Analysis
2. Financial Analysis
3. Vertical Analysis
4. Trend Analysis

If operating expenses is 75% then operating profit will be __________.

1. 25%
2. 100%
3. 50%
4. 175%

The form of Balance Sheet as per Companies Act, 2013 is:

1. Horizontal
2. Horizontal or Vertical
3. Vertical
4. None of these

The profit and loss disclosed by the accounts of a company is:

1. Transferred to share capital account
2. Shown under the head of ‘Current liabilities’ and provisions
3. Shown under the head ‘Reserves and Surplus
4. None of these

Which is incorrect Cash Flow Under Financing Activities:

1. Cash purchase of Machinery and Plant
2. Cash repayments of amounts borrowed
3. Dividends paid on equity and preference capital
4. Interest paid on debentures and long-term loans and advances.

Cash flow statement reveals _______.

1. The effects of transactions involving movement of cash
2. A statement depicting change in cash position from one period to another
3. Flow of funds
4. Both (A) & (B)

If on shares of nominal value of ₹ 10, ₹ 8 have been called-up and received by the company, it will be shown as.

1. Subscribed and fully paid-up.
2. Subscribed but not fully paid-up.
3. Issued share capital.
4. None of these.

Select the correct statement.

1. General reserve is created out of divisible profits
2. General reserve is used for some specified purposes
3. Revenue reserve include capital reverse also
4. All the three

Which of the following is not relevant to the dividend decision?

1. Availability of disposable profit.
2. Investors' expectations for dividend.
3. Capital market conditions.
4. Industry practice.

Debenture is a :

1. Loan certificate
2. Cash certificate
3. Credit certificate
4. None of these