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Financial Statement Analysis Multiple Choice Questions and Answers | Financial Statement Analysis MCQs Quiz

(1) Agency cost consists of
[A] Binding
[B] Monitoring
[C] Opportunity and structure cost
[D] All of the above
Answer: All of the above
(2) Finance Function comprises
[A] Safe custody of funds only
[B] Expenditure of funds only
[C] Procurement of finance only
[D] Procurement & effective use of funds
Answer: Procurement & effective use of funds

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(3) The objective of wealth maximization takes into account
[A] Amount of returns expected
[B] Timing of anticipated returns
[C] Risk associated with uncertainty of returns
[D] All of the above
Answer: All of the above
(4) Financial management mainly focuses on
[A] Efficient management of every business
[B] Brand dimension
[C] Arrangement of funds
[D] All elements of acquiring and using means of financial resources for financial activities
Answer: All elements of acquiring and using means of financial resources for financial activities
(5) Time value of money indicates that
[A] A unit of money obtained today is worth more than a unit of money obtained in future
[B] A unit of money obtained today is worth less than a unit of money obtained in future
[C] There is no difference in the value of money obtained today and tomorrow
[D] None of the above
Answer: A unit of money obtained today is worth more than a unit of money obtained in future
(6) Time value of money supports the comparison of cash flows recorded at different time period by
[A] Discounting all cash flows to a common point of time
[B] Compounding all cash flows to a common point of time
[C] Using either a or b
[D] None of the above.
Answer: Using either a or b
(7) If the nominal rate of interest is 10% per annum and there is quarterly compounding, the effective rate of interest will be:
[A] 10% per annum
[B] 10.10 per annum
[C] 10.25%per annum
[D] 10.38% per annum
Answer: 10.38% per annum
(8) Relationship between annual nominal rate of interest and annual effective rate of interest, if frequency of compounding is greater than one:
[A] Effective rate > Nominal rate
[B] Effective rate < Nominal rate
[C] Effective rate = Nominal rate
[D] None of the above
Answer: Effective rate > Nominal rate
(9) Mr. X takes a loan of Rs 50,000 from HDFC Bank. The rate of interest is 10% per annum. The first installment will be paid at the end of year 5. Determine the amount of equal annual installments if Mr. X wishes to repay the amount in five installments.
[A] Rs 19500
[B] Rs 19400
[C] Rs 19310
[D] None of the above
Answer: Rs 19310
(10) If nominal rate of return is 10% per annum and annual effective rate of interest is 10.25% per annum, determine the frequency of compounding:
[A] 1
[B] 2
[C] 3
[D] None of the above
Answer: 2

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