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Commerce Costing Difficulty: Medium

Match the items of List-I with those of List-II . List-I List-II a. Acid test ratio 1. Profitability analysis b. Debt service coverage ratio 2. Activity analysis c. Debt equity ratio 3. Liquidity analysis d. Stock turnover ratio 4. Long-term solvency analysis

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Which of the following are not a part of insurance planning? ABC Ltd was incorporated with an authorized share capital of Rs. 1,00,000 equity shares of Rs. 10 each. The board of directors decided to allot 10,000 shares credited as fully paid to the promoters of the company for their services. Which account should be debited in the books of ABC Ltd? Rowan plan is a: Sales of a firm are Rs. 74 lakh, variable costs Rs. 40 lakh, fixed costs Rs. 8 lakh. Operating leverage of the firm will be Which of the following have been recognised under the intellectual property eligible for creation of rights as per WTO mandate? 1. Computer software, music disc, performing art 2. Geographical indicator 3. Global positioning system 4. Journals, books, seeds, design, brand