CBSE  /  Class 12  /  Accountancy  /  Accounting Ratios

  • 1. 
    Which one of the following ratios is most important in determining the long-term solvency of a company ?

  • Profitability Ratio
  • Debt-Equity Ratio
  • Stock Turnover Ratio
  • Current Ratio

  • 2. 
    Total Assets ₹ 8,10,000

  • 0.05 : 1
  • 0.4 : 1
  • 2.5 : 1
  • 4 : 1

  • 3. 
    Equity share capital ₹ 15,00,000

  • 50%
  • 33.3%
  • 200%
  • 60%

  • 4. 
    Total Assets ₹ 7,70,000

  • 3.5 : 1
  • 2.56 : 1
  • 2.8 : 1
  • 3 : 1

  • 5. 
    Profitability Ratios are generally expressed in :

  • Simple Ratio
  • Percentage
  • Times
  • None of these

  • 6. 
    The ratios are primarily measures of earning capacity of the business. (a) Liquidity

  • 7. 
    The gross profit ratio is the ratio of gross profit to :

  • Net Cash Sales
  • Net Credit Sales
  • Closing Stock
  • Net Total Sales

  • 8. 
    Operating Ratio is:

  • Profitability Ratio
  • Activity Ratio
  • Solvency Ratio
  • None of these

  • 9. 
    Which of the following is an operating’ income ?

  • Sale of Merchandise
  • Interest Income
  • Dividend Income
  • Profit on the sale of old car

  • 10. 
    Which of the following non-operating expense?

  • Rent
  • Selling Expenses
  • Wages
  • Loss on Sale of Machinery
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