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Q:

What is the present Personal Income Tax exemption limit for male individuals below 60 years of age & HUF (FY 2015-16)?

A) Rs. 2.5 lakhs B) Rs. 3 lakhs
C) Rs. 1.5 lakhs D) Rs. 4 lakhs
 
Answer & Explanation Answer: A) Rs. 2.5 lakhs

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Q:

What is the measure of temperature considered as normal in human body?

A) 95 deg F B) 97 deg F
C) 98.6 deg F D) 96.8 deg F
 
Answer & Explanation Answer: C) 98.6 deg F

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Q:

Which of the following is NOT an example of potential energy?

A) Running water B) Water stored in a dam
C) A raised hammer D) A compressed spring
 
Answer & Explanation Answer: A) Running water

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Q:

An object of 5.0 kg is raised through a height of 2.0m. The work done in the process is

A) 49 J B) 10 J
C) 19.6 J D) 98 J
 
Answer & Explanation Answer: D) 98 J

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Q:

Financial reports are used by

A) Investors B) Creditors
C) Market Analysts D) All of the above
 
Answer & Explanation Answer: D) All of the above

Explanation:

Financial reports are used for monitoring and controlling the movement of cash into and out of a business. They are used to communicate relevant, reliable and understandable information about the business that can be used by managers, analysts, investors to make decisions. 

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Q:

‘Capital gains’ refers to goods which

A) serve as a source of raising further capital B) help in the further production of goods
C) directly go into the satisfaction of human wants D) find multiple uses
 
Answer & Explanation Answer: B) help in the further production of goods

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Q:

Who presented the first Union budget of independent India?

A) Morarji Desai B) John Mathai
C) TT Krishnamachari D) RK Shanmukham Chetty
 
Answer & Explanation Answer: D) RK Shanmukham Chetty

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Q:

Management accountants would not

A) prepare reports primarily for external users. B) be concerned with the impact of cost and volume on profits
C) assist in budget planning. D) determine cost behavior.
 
Answer & Explanation Answer: A) prepare reports primarily for external users.

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