Accounting Ratios MCQ Question Answer

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Question 1

Loss by fire, loss by theft etc are ___

A.Operating expenses

B.Non operating expenses

C.Financial expenses

D.All of these

SOLUTION

Solution : B

Loss by fire, loss by theft etc are Non Operating expenses

Question 2

Net operating profit ratio determines___

A.Overall efficiency of the business

B.Overall efficiency of the management

C.Overall efficiency of the external market

D.None of these

SOLUTION

Solution : A

Net operating profit ratio determines overall efficiency of the business.

Question 3

___ is the ratio of cost of goods sold plus operating expenses to net sales.

A.Operating ratio

B.Net worth ratio

C.Net worth ratio

D.None of these

SOLUTION

Solution : A

Operating ratio is the ratio of cost of goods sold plus operating expenses to net sales.

Question 4

cost of goods sold plus operating expenses = ___

A.Gross profit margin

B.Working capital

C.Operating cost

D.All of these

SOLUTION

Solution : C

cost of goods sold + operating expenses = Operating cost

Question 5

This ratio primarily indicates the rate of external funds in financing the assets and the extent of coverage of their debts by the assets. This ratio is ____.

A.Current ratio

B.Total assets to debt ratio

C.Debt equity ratio

D.None of these

SOLUTION

Solution : B

This ratio primarily indicates the rate of external funds in financing the assets and the extent of coverage of their debts are covered by assets. This ratio is Total assets to debt ratio.

Question 6

Proprietary ratio is expressed in terms of ___

A.Percentage

B.Times

C.Days

D.None of these

SOLUTION

Solution : A

Proprietary ratio is expressed in terms of Percentage

Question 7

Interest coverage ratio is expressed in terms of ___

A.Percentage

B.Times

C.Days

D.None of these

SOLUTION

Solution : B

Interest coverage ratio is expressed in terms of  Times

Question 8

Turnover ratios are also known as___

A.Activity ratios

B.Performance ratios

C.Both Activity ratios & Performance ratios

D.All of these

SOLUTION

Solution : C

Turnover ratios are also known as both Activity ratios & Performance ratios

Question 9

Employee Benefit expenses is 10,000;
Cost of revenue from operation = 60,000;
Opening Inventory is 30,000 and
Average Inventory is 20,000.
Calculate Inventory Turnover Ratio

A.1/3 times

B.3 times

C.1/6 times

D.2 times

SOLUTION

Solution : B

Inventory Turnover Ratio = 60,000 / 20,000 =  3 times

Question 10

The ___________ measures the activity of a firm’s inventory.

A.average collection period

B.inventory turnover

C.current ratio

D.liquid ratio

SOLUTION

Solution : B

The inventory turnover measures the activity of a firm’s inventory.