831. If sales is Rs 10,00,000, sales returns is Rs 50,000, Profit Before Tax is Rs 2,00,000, Income tax is 40%, Net profit ratio is
A. 12.63%
B. 20%
C. 10%
D. 50%

832. Net operating profit ratio determines ___________ while net profit ratio determines
A. Overall efficiency of the business, working efficiency of the management
B. Working efficiency of the management, overll efficiency of the business
C. Overall efficiency of the external market, working efficiency of the internal management
D. None of the above

833. Operating ratio is calculated by
A. (Operating Cost/Gross sales)*100
B. (Operating Cost/Gross sales)*100
C. (Operating cost/Net sales)*100
D. None of the above

834. Determine Operating ratio, if operating expenses is Rs 60,000, Sales is Rs 9,40,000, Sales Return is Rs 40,000 and Cost of net goods sold is Rs 6,60,000.
A. 80%
B. 15%
C 25%
D. 11%

835. Overall Profitability ratios are based on
A. Investments
B Sales
C. a & B
D. None of the above

836. Return on Proprietors’ funds is also known as:
A. Return on net worth
B. Return on Shareholders’ fund
C. Return on Shareholders’ Investment
D. All of the above

837. Return on equity capital is calculated on basis of:
A. Funds of equity shareholders
B. Equity capital only
C. Either a or b
D. None of the above

838. While calculating Earnings per share, if both equity and preference share capitals are there, then
A. Preference share is deducted from the net profit
B. Equity share capital is deducted from the net profit
C. Both a and b
D. None of the above

839. Turnover ratios are also known as
A. Activity ratios
B. Performance ratios
C. Both a and b
D. None of the above

840. The lower turnover ratio highlights the under utilizations of the resources accessible at the disposal of the firm.
A. True
B. False

NOTE
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