FINACIAL MANAGEMENT (1).pdf commerce practice questions

Commerce

1. Kataria Classes
 8707548600

1. Ýsadks chtd esa lfEefyr gS
Franco Invoice includes:

(a) Øsrk ds ?kj rd eky igqapkus dh dqy ykxr@ all costs up to
putting the goods at the door of the buyer
(b) ykxr] chek ,oa HkkM+k@ Cost, insurance and freight
(c) jsyos LVs’ku rd dh dqy ykxr@ all the costs up to
Railway Station
(d) jsyos cSxu esa ynkbZ rd dh dqy ykxr@ all costs up to
loading the goods into the railway wagons

2. Kataria Classes
 8707548600

2. laj{k.k ‘kqYd dk eq[; mís’; gS
The main objective of safeguard duty is:

(a) miHkksDrkvksa ds ykHkksa dks lajf{kr djuk@ To protect the
benefits of consumers
(b) ljdkj ds jktLo esa o`f) djuk@ To increase Government
Revenue
(c) Lons’kh m|ksxksa dks lajf{kr djuk@ To protect the indigenous
industries
(d) vk;krdksa ls Hkqxrku dh olwyh esa fu;kZrdksa dk lgk;rk
djuk@ To assist exporters in realization of payment from
importers

3. Kataria Classes
 8707548600

3. fuEu esa ls dkSu&lk lgh gS\
Which of the following is correct?
(a) vk;dj ,d O;kikfjd O;; gS@ Income tax is a trade
expense
(b) ryiV esa n’kkZ;k x;k vafre jgfr;k vkfFkZd fpV~Bs esa
vfHkysf[kr fd;k tkrk gS@ Closing Stock shown in Trial
Balance is recorded in Balance Sheet
(c) iwoZnRr O;; [kkrk ,d uke&ek= [kkrk gS@ Prepaid
Expenses Account is Nominal Account
(d) xzkgd ls izkIr vfxze jkf’k dks vk; ds :i esa ykHk&gkfu
[kkrs esa ØsfMV fd;k tkrk gS@ Advance received from a
customer is credited to Profit and Loss
Account as an income

4. Kataria Classes
 8707548600

4. Ik;kZoj.k iznw”k.k dk lcls izeq[k dkj.k gS\
The most dominating cause of environmental pollution is:

(a) vkS|ksxhdj.k@ Industrialisation
(b) tula[;k o`f)@ Increasing population
(c) d`f”k esa jlk;u dk iz;ksx@ Use of chemicals in agriculture
(d) [kuu@ Mining

5. Kataria Classes
 8707548600

5. tc tgkt esa eky yknk tkrk gS] rks tgkt ds lekns’kd
vf/kdkjh }kjk tks jlhn fuxZr dh tkrh gS] mls dgrs gSa\
A receipt issued by commodity officer of the ship when the
cargo is loaded on the ship is known as:

(a) ukSifjogu jlhn@ Shipping receipt
(b) HkkM+k jlhn@ Cargo receipt
(c) esV jlhn@ Mate receipt
(d) vf/kdkj i= jlhn@ Charter receipt

6. Kataria Classes
 8707548600

6. Hkkjr esa tux.kuk djkus dk mRrjnkf;Ro gS&
The responsibility to conduct census in India lies with

(a) Ministry of Home affairs, Government of India
(b) Minister of Finance, Government of India
(c) Ministry of Labour and Employment Government of
India
(d) Ministry of Youth Affairs and Sports Government of
India

7. Kataria Classes
 8707548600

7. fuEufyf[kr esa ls dkSu&lk dFku lgh ugha gS\
Which of the following statements is not true?

(a) The percentage of oxygen in environment is 21
(b) The most dominating cause of environmental pollution is
use of chemicals in agriculture
(c) The Environment Protection Act was passed in 1986.
(d) Green Fuel Scheme aims at reducing air pollution by lead-
less petrol

8. Kataria Classes
 8707548600

8. fdlh xzkgd dks ^vuqeksnu }kjk foØ;* ds vk/kkj ij csps x;s
eky dk ys[kk fd;k tkrk gS\
Goods sold to a customer on ‘Sales on Approval’ basis is
recorded as:

(a) udn foØ; ds :i esa@ Cash sales
(b) m/kkj foØ; ds :i esa@ Credit sales
(c) vafre jgfr;s ds :i esa@ Closing stock
(d) nsunkj ds :i esa@ Debtor

9. Kataria Classes
 8707548600

9. izcU/kdh; izfrosnu iz.kkyh ds varxZr fu;U=.k izfrosnu ,ao
lwpuk izfrosnu vfHkUu vax gS\
Under Management Reporting System Control Reports and
Information Reports are integral part of:

(a) foRrh; izfrosnuksa dk@ Financial Reports
(b) ifjpkyu izfrosnuksa dk@ Operating Reports
(c) foRrh; izfrosnuksa ,ao ifjpkyu izfrosnuksa nksuksa dk@ Both
Financial Reports and operating Reports
(d) va’k/kkfj;ksa dks fn;s tkus okys izfrosnuksa dk@ Reports to be
given to shareholders

10. Kataria Classes
 8707548600

10. fons’kh iksVZQksfy;ks fuos’k ds lanHkZ esa fuEukafdr eas ls dkSu&lk
dFku lgh gS\
Which of the following statements is not correct in regards to
Foreign Portfolio Investment?

(a) blesa LVkWd lfEefyr gS@ In involves stock
(b) blesa ,- Mh- vkj- lfEefyr gS@ It involves ADRs
(c) blesa th- Mh- vkj- lfEefyr gS@ In involves GDRs
(d) blesa ,l- Mh- vkj- lfEefyr gS@ In involves SDR

11. Kataria Classes
 8707548600

11. m|eh ls lanHkZ esa] fuEukafdr esa ls dkSu&lk@ls dFku lgh gS@gSa\
With regard to entrepreneur, which of the following statement
is/are correct?
1. Entrepreneur helps in import substitution
2. Entrepreneur helps in export-substitution
Choose the correct answer using the code given below:

(a) Only 1
(b) Only 2
(c) Both 1 and 2
(d) Neither 1 nor 2

12. Kataria Classes
 8707548600

12. ;FkkewY; VSfjQ ds lanHkZ esa fuEukafdr esa ls dkSu&lk dFku lgh
gS\
Which of the following statement is correct in regards to Ad
Valorem Tariffs?
1. It is a fixed fees levied on imported goods.
2. It is levied on the items value.
Select the correct answer from the codes given below:

(a) Only 1
(b) Only 2
(c) Both 1 and 2
(d) Neither 1 nor 2

13. Kataria Classes
 8707548600

13. fuEukafdr esa ls dkSu lk izeq[k varjkZ”Vªh; laxBu gS tks O;kikj
mnkjhdj.k dks c<+kok nsrk gS rFkk O;kikj ck/kkvksa esa cM+h deh
ykrk gS\
Which of the following is prominent international
organization that promotes trade liberalization and brought
major reduction in trade barriers?

(a) NAFTA
(b) WTO
(c) European Union
(d) Work Bank

14. Kataria Classes
 8707548600

14. vkfFkZd uhfr ds laca/k esa dkSu lk dFku lgh gS\
Which of the following statements is correct in regards to
economic policy?
1. Fiscal policy is enacted by a national government.
2. Monetary policy is enacted by Central bank.

(a) Only 1
(b) Only 2
(c) Both 1 and 2
(d) Neither 1 nor 2

15. Kataria Classes
 8707548600

15. fdlh _.k ds Hkqxrku ;k opu ds vuqikyu ds fy, tekur ds
:i esa eky ds fu{ksi dks dgrs gS\
The bailment of goods as security for payment of debt of
performance or a promise is called:

(a) fu{ksi@ Bailment
(b) fxjoh@ Pledge
(c) gkfuj{kk dk vuqca/k@ Contract of Indemnity
(d) v/kZ vuqca/k@ Quasi-contract

16. Kataria Classes
 8707548600

16. gsftax ds lanHkZ esa fuEukafdr esa ls dkSu&lk lgh gS\
Which of the following is correct in regards to hedging?

(a) ;g vkIlu ds }kjk tksf[ke dks de djrk gS@ It minimizes
the risk through option
(b) ;g ¶;wpj ds }kjk tksf[ke dks de djuk gS@ It minimizes
the risk through future.
(c) ;g vkIlu ,ao ¶;wpj ds }kjk tksf[ke dks de djrk gS@ It
minimizes the risk through option and future.
(d) ;g ,d ‘kkVZ LVªSMy izdkj dh j.kuhfr gS@ It is a short
straddle type of strategy.

17. Kataria Classes
 8707548600

17. fuEufyf[kr esa ls dkSu&lk MsfjosfVo cktkj dk ykHk ugha gS\
Which of the following is not one of the advantages of
Derivatives market?

(a) Leveraging increase risk
(b) They enhance liquidity in the market for underlying
(c) They represent at a form of insurance against risks
(d) They reduce price volatility

18. Kataria Classes
 8707548600

18. Hkkjrh; eqnzk cktkj ds fo”k; esa fuEufyf[kr esa ls dkSu lk dFku
vlR; gS\
Which of the following statements is not true about Indian
Money Market?
(a) Non-Banking Finance Companies are financial
institutions that constitue organized component of money
market.
(b) Money market mutual funds are allowed to sell units to
corporates and individuals
(c) A Well-developed money market is essential for a modern
economy
(d) In the Indian Money Market, the
predominant place is enjoyed by government

19. Kataria Classes
 8707548600

19. izfrHkwrhdj.k esa tc fdlh ifjlEifRr dk vf/kxzg.k ugha fd;k
tkrk gS vkSj ikf’Zod dks ifjlaifRr dh iwjh vof/k ds fy,
fuf’pr dj fn;k tkrk gS] rks ,sls <kaps dks dgrs gSa%
In Securitisation when no assets are acquired and the
collateral is fixed for the life of the asset, the type of a
structure is called as:

(a) ifjØkeh <kapk@ Revolving structure
(b) ifj’kks/ku <kapk@ Amortized structure
(c) ikf’oZdhd`r <kapk@ Collateralized structure
(d) Lo&ifjiks”kd <kapk@ Self-liquidating structure

20. Kataria Classes
 8707548600

20. dksfoM&19 egkekjh ds nkSjku fuEufyf[kr esa ls dkSu&lk O;olk;
ifjorZu dk lokZf/kd izcy izsjd jgk gS\
Which is the most potent driver of business transformation
during Covid-19 pandemic?

(a) uSfrd psruk@ Ethical consciousness
(b) o`gr mRikn cprsa vkSj ewY; fu/kkZj.k ‘kfDr@ Scale
economies and pricing power
(c) izkS|ksfxdh vaxhdj.k vkSj uokpkj@ Technology adoption
and innovation
(d) vkiwfrZ&J`a[kyk laHkkjra= vkSj ljdkjh gLr{ksi@ Supply
chain logistics and government
interventions

21. Kataria Classes
 8707548600

21. cktkjksa ds l{ke cuus ds fy, fjpMZ jksy }kjk fuEufyf[kr esa ls
fdls ,d vko’;d iwoZ ‘krZ ekuk x;k gS\
Which one of the following is considered a necessary
precondition by Richard Roll for markets to become efficient.

(a) ykxr jfgr O;kikj@ Costless trading
(b) lwpuk rd eq¶r igqap vkSj izokg@ Free access to and flow
of information
(c) Prices approximate a random walk
(d) Trades who make a living by ‘beating the market’ through
trading

22. Kataria Classes
 8707548600

22. fuEufyf[kr esa ls D;k Hkkjrh; iwath cktkj dh fo’ks”krk ugha gS\
Which of the following is NOT the feature of the Indian
capital market?

(a) Coo-promotes state-level venture funds
(b) Government rules and regulations
(c) Link between savers and investment opportunities
(d) Utilises intermediaries

23. Kataria Classes
 8707548600

23. lsch ftls 1992 esa oS/kkfud Lo:i iznku fd;k x;k Fkk
fu;a=.kdrkZ ds :i esa dk;Z djrh gS&
The SEBI which was accorded the statutory status in the year
1992, acts as the regulator of:

(a) The stock exchanges which came in to being in and after
(b) The stock exchanges which are known as Over the
Counter Exchange of India
(c) All the stock exchange of the country irrespective of their
dates of coming in to being
(d) None of the these

24. Kataria Classes
 8707548600

24. Lda/k fofue; dsanz] ,d mnkgj.k gS
Stock Exchange is an example of

(a) fu;eu cktkj@ Regulated market
(b) vfu;eu cktkj@ Unregulated market
(c) LikWV cktkj@ Spot market
(d) vlaxfBr cktkj@ Unorganized market

25. Kataria Classes
 8707548600

25. fuEufyf[kr esa ls fdldks f}rh;d cktkj ds varxZr ‘kkfey fd;k
tkrk gS\
Which of the following falls under the secondary market?

(a) Initial public offerings
(b) National Stock Exchange
(c) Issue of new securities with the help of underwriters
(d) None of these