Top 550+ Solved Management Accounting MCQ Questions Answer
Q. What are the various methods of estimating cash?
a. receipts and payment method
b. adjusted profit & loss method
c. balance sheet method
d. all of the above
Q. The art of managing, within the acceptable level of risk, the consolidated fundsoptimally and profitably is called _________.
a. integrated treasury
b. treasury management
c. merchant banking
d. none of the above
Q. What are the different types of underlying assets?
a. stocks
b. bonds
c. currency
d. stock indices
Q. What are people who buy or sell in the market to make profits called?
a. hedgers
b. speculators
c. arbitrageurs
d. none of the above
Q. Which of the following is a technique that helps the exporter to sell the receivables toany bank or financial institution without recourse?
a. forfeiting
b. leading & lagging
c. derivatives
d. netting
Q. Money market financial services not include:
a. bill discounting
b. merchant banking
c. leasing
d. securitization
Q. Factoring involves:
a. providing short term loan
b. providing long term loan
c. financing of export receivables
d. management of receivables of borrower
Q. The tools of treasury management does not include:
a. foreign exchange management
b. cash management
c. receivable management
d. risk management
Q. Under which type of bank borrowing can a borrower obtain credit from a bankagainst its bills?
a. letter of credit
b. cash
c. purchase or discounting of bills
d. working capital loan
Q. The factors that affect dividend policy are:
a. tax consideration
b. privatization
c. foreign investment
d. working cash flow
Q. To financial analysts, "working capital" means the same thing as __________.
a. total assets
b. fixed assets
c. current assets
d. current assets minus current liabilities.
Q. Which of the following would be consistent with an aggressive approach to financingworking capital?
a. financing short-term needs with short-term funds.
b. financing permanent inventory buildup with long-term debt.
c. financing seasonal needs with short-term funds.
d. financing some long-term needs with short-term funds.
Q. Which of the following would be consistent with a conservative approach to financingworking capital?
a. financing short-term needs with short-term funds.
b. financing short-term needs with long-term debt.
c. financing seasonal needs with short-term funds.
d. financing some long-term needs with short-term funds.
Q. -Which of the following would be consistent with a hedging (maturity matching)approach to financing working capital?
a. financing short-term needs with short-term funds.
b. financing short-term needs with long-term debt.
c. financing seasonal needs with long-term funds.
d. financing some long-term needs with short-term funds.
Q. The amount of current assets that varies with seasonal requirements is referred toas __________ working capital.
a. permanent
b. net
c. temporary
d. gross