CBSE  /  Class 12  /  Accountancy  /  Accounting Ratios

  • 1. 
    Operating Ratio is:

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

  • 2. 
    Profitability Ratio is generally shown in :

  • Simple Ratio
  • Percentage
  • Times
  • None of these

  • 3. 
    If sales is 7 4,20,000 sales returns is 7 20,000 and cost of goods sold 7 3,20,000 gross profit ratio will be :

  • 20%
  • 25%
  • 15%
  • 10%

  • 4. 
    Stock turnover ratio comes under :

  • Liquidity Ratio
  • Profitability Ratio
  • Activity Ratio
  • None of these

  • 5. 
    The satisfactory ratio between internal and external equity is. :

  • 1 : 2
  • 2 : 1
  • 3 : 1
  • 4 : 1

  • 6. 
    Current Ratio includes:

  • Stock
  • Debtors
  • Cash
  • All of these

  • 7. 
    Current Ratio =

  • Current Assets/Current Liabilities
  • Liquid Assets/Current Liabilities
  • Liquid Assets/Current Assets
  • Fixed Assets/Current Assets

  • 8. 
    Liquid Assets include :

  • Bills Receivable
  • Debtors
  • Cash Balance
  • All of these

  • 9. 
    Which of the following assets is not taken into consideration in calculating acid-test ratio ?

  • Cash
  • Bills Receivable
  • Stock
  • None of these

  • 10. 
    When Cash is 7 10,000 Stock is 7 25,000, B/R is 7 5,000 Creditors is 7 22,000 and Bank Overdraft is 7 8,000 then current ratio is :

  • 2 : 1
  • 4 : 3
  • 3 : 4
  • 1 : 2
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