A. Valuation

B. Depreciation

C. Amortization

D. Forecasting

A. Factory building

B. Brand name

C. Machinery

D. Land

A. The ability to generate profit

B. The ease with which an asset can be converted into cash

C. The long-term profitability of a company

D. The amount of equity in a business

A. Charging a high price to create a premium product image

B. Charging a low price to penetrate the market and capture market share

C. Selling products at a discount during seasonal promotions

D. Equating with competitors' prices to maintain parity

A. Sales and market share data

B. Strengths, Weaknesses, Opportunities, and Threats

C. Costs and benefits of strategic initiatives

D. Legal and ethical considerations

A. Risk-taking

B. Innovation

C. Maximizing social welfare

D. Profit generation

A. Total revenues equal total costs

B. Total costs more than total revenues

C. Profits maximized

D. Marginal costs minimized

A. More control to the shareholders

B. Fixed interest payments regardless of business performance

C. Lower operational risk

D. Access to funding with no loss of equity

A. Generalized Accounting and Accounting Procedures

B. Generally Accepted Accounting Principles

C. General Accounting and Auditing Principles

D. Gross Accounting and Asset Planning

A. Decreasing costs as production increases

B. Increasing costs as production increases

C. Maintaining consistent production costs

D. Constant costs despite production volume

A. The financial strength of the company

B. The company’s fundamental strengths and abilities

C. The marketing strategies used by the company

D. The company's ability to innovate products

A. The demand for a good is directly proportional to its price

B. The demand for a good is inversely proportional to its price

C. The supply of a good increases as its price increases

D. The price of a good is unaffected by demand

A. Long-term loan

B. Share capital

C. Overdraft

D. Bonds

A. Maintaining high levels of inventory to ensure no stock-out

B. Producing only when there is a demand

C. Ordering materials in advance for better pricing

D. Inventory management strategy focusing on frequent restocks

A. Compete in existing market spaces

B. Differentiating products to battle with competitors

C. Offering new, unsettled market space

D. Price wars for outperforming competitors

A. Greater market power

B. Reduced operations efficiency

C. Reduced rivalry

D. Higher product difference

A. Monopoly

B. Perfect Competition

C. Oligopoly

D. Monopolistic Competition

A. Maximizing shareholders' profits

B. Operational cost reduction

C. Corporate reputation through social responsibility

D. Shareholder value

A. Balance Sheet

B. Cash Flow Statement

C. Statement of Changes in Equity

D. Product Lifecycle Chart

A. Determining market leaders

B. Portfolio analysis of a company

C. Financial risk analysis

D. Consumer behavior analysis

A. Perfect competition

B. Few large firms control the market

C. One dominant firm sets prices

D. Easy entry for new firms

A. Financial Planning

B. Product Innovation

C. Long-term goals and policies

D. Operational Efficiency

A. Capital gains tax

B. Goods and services tax

C. Securities Transaction Tax

D. Service tax

A. Cash

B. Accounts payable

C. Accounts receivable

D. Long-term debt

A. Operating lease method

B. Full cost method

C. Financial lease method

D. Revaluation method

A. It is amortized over 5 years.

B. It is recorded as a liability in the balance sheet.

C. It is tested for impairment annually and written down if required.

D. It is fully expensed immediately in the profit and loss account.

A. It is required for all businesses irrespective of turnover.

B. It is mandatory for businesses with a turnover exceeding Rs. 1 crore.

C. It is required for businesses having a turnover exceeding Rs. 25 lakh.

D. It is not required for companies.

A. Income from house property

B. Income from the sale of goods and services

C. Income from agricultural activities

D. Income from a foreign source