Top 250+ Solved Analysis of Financial Statements MCQ Questions Answer

From 181 to 195 of 208

Q. How will you treat Bank Overdraft in a Cash Flow Statement?

a. cash flow from operating activities ’

b. cash flow from investing activities

c. cash flow from financing activities

d. cash equivalent

  • c. cash flow from financing activities

Q. Where will you show purchase of Goodwill in a Cash Flow Statement?

a. cash flow from operating activities

b. cash flow from investing activities

c. cash flow from financing activities

d. cash equivalent

  • b. cash flow from investing activities

Q. How will you treat payment of ‘Interest on Debentures’ while preparing a Cash Flow Statement?

a. cash flow from operating activities

b. cash flow from investing activities

c. cash flow from financing activities

d. cash equivalent

  • c. cash flow from financing activities

Q. State whether cash deposited in bank will be classified under which kind of activity?

a. cash flow from operating activities

b. cash flow from investing activities

c. cash flow from financing activities

d. no cash flow

  • d. no cash flow

Q. A company has to prepare its balance sheet once in..

a. six months

b. two years

c. a year

d. as and when it needs

  • c. a year

Q. Income statement of a business shows…

a. net profit

b. net operating result of specified period

c. net loss

d. none of these

  • b. net operating result of specified period

Q. The statement which shows the periodical increase or decrease of funds is called___________statement.

a. funds flow

b. cash flow

c. income

d. working capital

  • a. funds flow

Q. Fund flow statement is based on the concept of…

a. business entity

b. accounting period

c. going concern

d. all of the above

  • c. going concern

Q. Funds means…

a. money

b. cash

c. machinery

d. any form of financial resources

  • d. any form of financial resources

Q. Which of the following is the component of current assets?

a. stock

b. prepaid expenses

c. income earned but not received

d. all of the above

  • d. all of the above

Q. The term flow of funds refers to…

a. change in funds

b. change in working capital

c. both

d. none

  • c. both

Q. Transaction between_________ may cause the flow of funds.

a. current assets and fixed assets

b. current assets and long term liabilities, and capital

c. current liabilities and fixed assets

d. all of the above

  • d. all of the above

Q. The term current account refers to….

a. current assets

b. current liabilities

c. both

d. none

  • c. both

Q. The term non-current account refers to…

a. capital

b. liabilities

c. long term liabilities

d. both (a) & (c)

  • d. both (a) & (c)

Q. Share premium, share forfeited, profit and loss account, balance of profit are the examples of…

a. current assets

b. permanent liabilities

c. fixed assets

d. current liabilities

  • b. permanent liabilities
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