Match the following.

List-I	List-II
a. Earning ability of firm	1. Basis of accounting
b. Conservatism	2. P/V ratio
c. Cash profit	3. Cash flow statement
d. Cash and accrual	4. Prudence

A. tax compliance. B. financial audit. C. cost ascertainment. D. profit analysis.

A. hospitals B. oil refing firms C. transport firms D. brick laying firms

A. two ways B. three ways C. four ways D. several ways

A. imputed cost B. historical cost C. sunk cost D. shutdown cost