Deck 1: Financial Terminologies and Concepts

Question 1

A set of guidelines about dividend is known as _____ _____.

A)dividend policy
B)profit
C)loss
D)expenses

Answer 1

dividend policy

Question 2

There are two approaches to dividend policy _____ _____.

A)relevance, irrelevance
B)final dividend
C)interims dividend
D)annual dividend

Answer 2

relevance, irrelevance

Question 3

XBRL stands for _____ _____ _____ _____.

A)u.s securities exchange communication adopted a final rule for adoption
B)ifsb released an expanded ifrs, xbrl
C)extensible business reporting language
D)ifar

Answer 3

extensible business reporting language

Question 4

XBRL presents solution to _____ problem.

A)registered company
B)government corporation
C)communication
D)unregistered company

Question 5

The project with _____ co-efficient of variation should be selected.

A)lesser
B)management
C)higher
D)medium

Question 6

Under standard deviation _____ of cash flow is ascertained.

A)dispersion
B)subjective
C)objective
D)comparative

Question 7

Capital rationing is selection of investment proposal under _____.

A)constraint
B)weakness of capital market
C)funds are scare today
D)very strong

Question 8

_____ provides details of compliance of corporate governance.

A)annual report
B)board of directors
C)independent audit committee
D)employees

Question 9

Investment in venture capital fund carries _____% risk.

A)1.5
B)2
C)1
D)0.5

Question 10

MPBF refers to

A)maximum permissible bank finance
B)minimum permissible bank financ
C)bank overdraft
D)cash credit

Question 11

Ploughing back of profit means

A)declaration of dividend
B)retainning profits
C)re-investing profits
D)building reserves

Question 12

The first taxonomy for financial reporting was released on

A)30th june,2003
B)31st july,2000
C)26th january, 2003
D)15th august, 2009

Question 13

Banks in India have to achieve C.A. Ratio of

A)9%
B)15%
C)5%
D)10%

Question 14

Amalgamation is governed by

A)as 14
B)as 3
C)as 21
D)as 32

Question 15

The % of provision required on sub-standard asset on secured portion is:

A)15%
B)12%
C)10%
D)5%

Question 16

The % of provision on unsecured portion of doubtful asset is:

A)125%
B)100%
C)75%
D)25%

Question 17

Cash credit and overdrafts is considered as NPA when is remains out of order for more than:

A)90 days
B)30 days
C)60 days
D)45 days

Question 18

The models known as bird in the hand argument

A)gordon\s model
B)walter\s model
C)fayol's model
D)henry model

Question 19

Loans upto Rs. 1,00,000 against gold and silver ornaments carry risk

A)50%
B)10%
C)100%
D)20%

Question 20

Provision for standard asset in respect of advances to commercial Real Estate sector is

A)1%
B)2%
C)2%.
D)0%

Question 21

The policy in which less dividend is paid is

A)liberal dividend policy
B)conservative dividend policy
C)stable dividend policy
D)fluctuating dividend policy

Question 22

Present Value of a Rupee is always:

A)equal to its future value.
B)greater than its future value.
C)less than its future value
D)is not related to its future value

Question 23

An ideal current ratio must be------

A)2 : 1
B)1 : 2
C)1 : 1
D)2.5 : 1

Question 24

…... shares are issued free of cost

A)equity
B)rights
C)preference.
D)bonus