21. Using "lower of cost and net realisable value (Market Value)" for the purpose of inventory valuation is the implementation of which of the following concepts?
22. The participants who take advantage of different exchange rates in different markets are
23. In certainty-equivalent approach, risk adjusted cash flows are discounted at
24. Which of the following are the important features of option contracts?
(I) Buyers of option have limited liability.
(II) Options have high degree of risk to option-writers.
(III) Options are exercisable only by buyers of option.
(IV) Buyers of option have all rights which are available to equity shareholders of the concerned companies.
(I) Buyers of option have limited liability.
(II) Options have high degree of risk to option-writers.
(III) Options are exercisable only by buyers of option.
(IV) Buyers of option have all rights which are available to equity shareholders of the concerned companies.
25. Match List-I with List-II
List-I
List-II
a. Net income approach
1. Inventory management
b. Gordan model
2. Capital budgeting
c. Internal rate of return
3. Capital structure theory
d. Reorder level
4. Dividend theory
| List-I | List-II |
| a. Net income approach | 1. Inventory management |
| b. Gordan model | 2. Capital budgeting |
| c. Internal rate of return | 3. Capital structure theory |
| d. Reorder level | 4. Dividend theory |
26. Investment of X company profit in shares of other company PQR Pvt. Ltd are recorded in . . . . . . . .
27. Rules of action or conduct adopted by the accountants universally while recording accounting transaction:
28. The chairman of SEBI is appointed by
29. Read the under mentioned quotation and answer: 'stock exchange is the barometer of country's economy.'
The author of the quotation is:
The author of the quotation is:
30. What is a stapler?
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