QN01. In capital budgeting, the term Capital Rationing implies:
- That no retained earnings available
- That limited funds are available for investment
- That no external funds can be raised
- That no fresh investment is required in current year
Answer
(B)That limited funds are available for investment
QN02. If there is no inflation during a period, then the Money Cashflow would be equal to:
- Present Value
- Real Cash flow
- Real Cash flow + Present Value
- Real Cash flow - Present Value
Answer
(B)Real Cash flow
QN03. Money Discount Rate if equal to:
- (1 + Inflation Rate) (1 + Real Rate)-1
- (1 + Inflation Rate) 4- (1 + Real Rate)-1
- (1 + Real Rate) 4- (1 + Inflation Rate)-1
- (1 + Real Rate) + (1 + Inflation Rate)-1
Answer
(A)(1 + Inflation Rate) (1 + Real Rate)-1
QN04. Which of the following is a risk factor in capital budgeting?
- Industry specific risk factors
- Competition risk factors
- Project specific risk factors
- All of the above
Answer
(D)All of the above
QN05. Which of the following sources of funds has an Implicit Cost of Capital?
- Equity Share Capital
- Preference Share Capital
- Debentures
- Retained earnings
Answer
(D)Retained earnings
QN06. Marginal cost of capital is the cost of:
- Additional Sales
- Additional Funds
- Additional Interests
- None of the above
Answer
(B)Additional Funds
QN07. Cost of Redeemable Preference Share Capital is:
- Rate of Dividend
- After Tax Rate of Dividend
- Discount Rate that equates PV of inflows and out-flows relating to capital
- None of the above
Answer
(C)Discount Rate that equates PV of inflows and out-flows relating to capital
QN08. Debt Financing is a cheaper source of finance because of:
- Time Value of Money
- Rate of Interest
- Tax-deductibility of Interest
- Dividends not Payable to lenders
Answer
(C)Tax-deductibility of Interest
QN09. Cost of Equity Share Capital is more than cost of debt because:
- Face value of debentures is more than face value of shares
- Equity shares have higher risk than debt
- Equity shares are easily saleable
- All of the three above
Answer
(B)Equity shares have higher risk than debt
QN10. Financial Leverage arises because of:
- Fixed cost of production
- Variable Cost
- Interest Cost
- None of the above
Answer
(C)Interest Cost
QN11. FL is zero if:
- EBIT = Interest
- EBIT = Zero
- EBIT = Fixed Cost
- EBIT = Pref. Dividend
Answer
(B)EBIT = Zero
QN12. Operating leverage works when:
- Sales Increases
- Sales Decreases
- Both (a) and (b)
- None of (a) and (b)
Answer
(C)Both (a) and (b)
QN13. Higher OL is related to the use of higher:
- Debt
- Equity
- Fixed Cost
- Variable Cost
Answer
(C)Fixed Cost
QN14. Indifference Level of EBIT is one at which:
- EPS is zero
- EPS is Minimum
- EPS is highest
- None of these
Answer
(D)None of these
QN15. Which of the following is not a relevant factor m EPS Analysis of capital structure?
- Rate of Interest on Debt
- Tax Rate
- Amount of Preference Share Capital
- Dividend paid last year
Answer
(D)Dividend paid last year
QN16. In case of Net Income Approach, when the debt proportion is increased, the cost of debt:
- Increases
- Decreases
- Constant
- None of the above
Answer
(C)Constant
QN17. 'Judicious use of leverage' is suggested by:
- Net Income Approach
- Net Operating Income Approach
- Traditional Approach
- All of the above
Answer
(C)Traditional Approach
QN18. Which of the following argues that the value of levered firm is higher than that of the unlevered firm?
- Net Income Approach
- Net Operating Income Approach
- MM Model with taxes
- Both (a) and (c)
Answer
(D)Both (a) and (c)
QN19. A firm has EBIT of. 50,000. Market value of debt is. 80,000 and overall capitalization rate is 20%. Market value of firm under NOI Approach is:
- 2,50,000
- 1,70,000
- 30,000
- 1,30,000
Answer
(B)1,70,000
QN20. Walter’s Model suggests for 100% DP Ratio when
- ke = r
- ke < r
- ke > r
- ke = 0
Answer
(C)ke > r
QN21. Which of the following is not true for MM Model?
- Share price goes up if dividend is paid
- Share price goes down if dividend is not paid
- Market value is unaffected by Dividend policy
- All of the above
Answer
(C)Market value is unaffected by Dividend policy
QN22. Which of the following represents passive dividend policy?
- that dividend is paid as a % of EPS
- that dividend is paid as a constant amount
- that dividend is paid after retaining profits for reinvestment
- all of the above
Answer
(C)that dividend is paid after retaining profits for reinvestment
QN23. Dividend Distribution Tax is payable by
- Shareholders to Government
- Shareholders to Company
- Company to Government
- Holding to Subsidiary Company
Answer
(C)Company to Government
QN24. 'Constant Dividend Per Share' Policy is considered as:
- Increasing Dividend Policy
- Decreasing Dividend Policy
- Stable Dividend Policy
- None of the above
Answer
(C)Stable Dividend Policy
QN25. Which of the following is not relevant for dividend payment for a year ?
- Cash flow position
- Profit position
- Paid up capital
- Retained Earnings
Answer
(D)Retained Earnings
QN26. Concentration Banking helps in
- Reducing Idle Bank Balance
- Increasing Collection
- Increasing Creditors
- Reducing Bank Transactions
Answer
(B)Increasing Collection
QN27. Baumol's Model of Cash Management attempts to:
- Minimise the holding cost
- Minimization of transaction cost
- Minimization of total cost
- Minimization of cash balance
Answer
(C)Minimization of total cost
QN28. Ageing schedule incorporates the relationship between
- Creditors and Days Outstanding
- Debtors and Days Outstanding
- Average Age of Directors
- Average Age of All Employees
Answer
(B)Debtors and Days Outstanding
QN29. Out of the following, what is not true in respect of factoring?
- Continuous Arrangement between Factor and Seller
- Sale of Receivables to the factor
- Factor provides cost free finance to seller
- None of the above
Answer
(C)Factor provides cost free finance to seller
QN30. In response to market expectations, the credit pence r j been increased from 45 days to 60 days. This would result in
- Decrease in Sales
- Decrease in Debtors
- Increase in Bad Debts
- Increase in Average Collection Period
Answer
(D)Increase in Average Collection Period
QN31. Which of the following is related to Receivables Management?
- Cash Budget
- Economic Order Quantity
- Ageing schedule
- All of the above
Answer
(C)Ageing schedule
QN32. In ABC inventory management system, class A items may require
- Higher Safety Stock
- Frequent Deliveries
- Periodic Inventory system
- Updating of inventory records
Answer
(A)Higher Safety Stock
QN33. If A = Annual Requirement, O = Order Cost and C = Carrying Cost per unit per annum, then EOQ
- (2AO/C) 2
- 2AO/C
- 2A÷OC
- 2AOC
Answer
(B)2AO/C
QN34. System of procuring goods when required, is known as,
- Free on Board (FOB)
- always Butter Control (ABC)
- Jest in Time (JIT)
- Economic Order Quantity
Answer
(C)Jest in Time (JIT)
QN35. Commercial paper is a type of
- Fixed coupon Bond
- Unsecured short-term debt
- Equity share capital
- Government Bond
Answer
(B)Unsecured short-term debt
QN36. Cash discount terms offered by trade creditors never be accepted because
- Benefit in very small
- Cost is very high
- No sense to pay earlier
- None of the above
Answer
(D)No sense to pay earlier
QN37. A lease which is generally not cancellable and covers full economic life of the asset is known as
- Sale and leaseback
- Operating Lease
- Finance Lease
- Economic Lease
Answer
(C)Finance Lease
QN38. Which of the following is not true for a “Lease decision for the lessee?
- Helps in project selection
- Helps in project financing
- Helps in project location
- All of the above
Answer
(B)Helps in project financing
QN39. If the intrinsic value of a share is less than the market price, which of the most reasonable?
- That shares have lesser degree of risk
- That market is over valuing the shares
- That the company is high dividend paying
- That market is undervaluing the share
Answer
(B)That market is over valuing the shares
QN40. Net Profit Ratio Signifies:
- Operational Profitability
- Liquidity Position
- Solvency
- Profit
Answer
(A)Operational Profitability