TRB COMMERCE Question Paper with Answers Part -5


Answers are bold in letters for better understanding/reference and easy hand on answers.

41. The word ‘enterpreneur’ has been taken from
A) the French language B) the Spanish language
C) the Latin language D) the German language.

42. Enterpreneurs are motivated to start business enterprisesdue to
A) ambitious factors B) compelling factors
C) facilitating factors D) all of these.

43. Finding the enterprises with high technology, involving high risk and having high rewards is called
A) seed capital B) venture capital
C) working capital D) fixed capital.

44. Project appraisal in case of proposed projects is called
A) post-ante analysis B) ex-ante analysis
C) break-even analysis D) decision free analysis.

45. According to RBI, a sick unit is one which
A) incurs cash losses for one year and is likely to continue to incur cash losses for the current
year as well as the following year
B) has an imbalance in its financial structure such as current ratio less than 1 : 1 and worsening debt equity ratio
C) the cumulative losses exceed capital and reserves
D) any of these.

46. Administrative overheads are recovered as a percentage of
A) direct materials B) direct wages
C) prime cost D) works cost.

47. A factory is manufacturing only one uniform type of product. Which method of absorbing factory overheads would you suggest ?
A) Percentage of direct wages
B) Direct labour hour rate
C) Machine hour rate
D) Rate per unit of output.

48. Closing stock in costing books is valued at
A) cost of production
B) cost or market price whichever is less
C) factory cost of the goods produced
D) selling price.

49. The increase or decrease in total costs that results from any variation in operation is called 
A) marginal costs B) additional costs
C) differential costs D) none of these.

50. Differential costs do not find place in
A) accounting records B) auditing records
C) annual reports D) financial statements.



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