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AFS Mid Term Set 2

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

When was the Union Budget 2024 declared?

a)

February 01,2023

b)

February 01,2024

c)

February 05,2024

d)

March 03,2024

2.

Which of the following is an effect of deflation?

a)

Increased borrowing costs

b)

Increased investment

c)

Increased consumer spending

d)

Increased profits for businesses

3.

Return on Assets is calculated as

a)

Net Expense / Avg Total Assets

b)

Return on asset / Revenue

c)

Net Income / Avg Total Assets

d)

Total Assets / Total Revenue

4.

Which of the following is NOT considered a component of EVA?

a)

Net Operating Profit After Tax (NOPAT)

b)

Cost of Goods Sold (COGS)

c)

Total Capital

d)

Cost of Capital

5.

If you borrow money to purchase a house, what type of loan are you most likely to use?

a)

Mortgage loan

b)

Personal loan

c)

Credit card loan

d)

Student loan

6.

Which of the following is a current asset?

a)

Land

b)

Equipment

c)

Accounts Receivable

d)

Buildings

7.

The formula for calculating Gross Profit is

a)

Revenue minus Cost of Goods Sold

b)

Revenue minus Operating Expenses

c)

Revenue minus Selling, General, and Administrative Expenses

d)

Net Income minus Operating Expenses

8.

Cash Flow Method using Accounting Standard - 3

a)

Interface Method

b)

Direct Method

c)

Static Method

d)

Indirect Method

9.

Dividend Yield Ratio is calculated as

a)

DPS/EPS * 100

b)

DPS/MPS * 100

c)

EPS/MPS * 100

d)

MPS/DPS * 100

10.

Net Revenue is calculated as

a)

Total Revenue - (Returns + Dividends + Allowances)

b)

Total Revenue - (Reserves + Dividends + Assets)

c)

Total Revenue - (Returns + Discounts + Allowances)

d)

Total Revenue - (Reserves + Discounts + Allowances)