Financial Statement and Analysis Quize

Q.1: Balance Sheet mein 'Current Liabilities' mein kya shamil hota hai?

A) 15 saal ka home loan. B) Shareholders ki total equity. C) Accounts Payable (Sundry Creditors) aur short-term loans. D) Company ki building aur machinery.

Q.2: 'Free Cash Flow' (FCF) negative hone ka kya matlab ho sakta hai?

A) Company doob rahi hai. B) Company apne expansion (CapEx) par usse zyada kharch kar rahi hai jitna wo operate karke kama rahi hai. C) Company ko koi sales nahi ho rahi. D) Company ne saara cash bank mein fix deposit kar diya hai.

Q.3: 'EBITDA' mein 'D' aur 'A' ka kya matlab hai?

A) Debt aur Assets B) Dividend aur Accounts C) Depreciation aur Amortization D) Direct costs aur Adjustments

Q.4: Balance Sheet ka 'Golden Rule' equation kya hai?

A) Assets + Liabilities = Equity B) Assets = Liabilities + Equity C) Liabilities = Assets + Equity D) Equity = Assets + Liabilities

Q.5: Balance Sheet mein 'Current Assets' ki pehchan kya hai?

A) Wo assets jinhe 1 saal ke andar cash mein convert kiya ja sake. B) Wo assets jo sirf 10 saal ke baad hi beche ja sakte hain. C) Company dwara liye gaye short-term bank loans. D) Malik dwara lagayi gayi shuruati capital.

Q.6: Gross Profit kaise calculate kiya jata hai?

A) Total Revenue - All Expenses B) Net Profit + Tax C) Sales - COGS (Direct Costs) D) Operating Profit - Depreciation

Q.7: 'Quick Ratio' nikalte waqt Current Assets mein se 'Inventory' ko kyun hataya jata hai?

A) Kyunki inventory par depreciation lagta hai. B) Kyunki inventory ko turant bech kar cash banana mushkil ho sakta hai. C) Kyunki inventory liabilities ka hissa hoti hai. D) Kyunki inventory ki value har saal fix rehti hai.

Q.8: Debt to Equity Ratio agar 2.0 hai, toh iska kya arth hai?

A) Company ke paas ₹2 ke asset par ₹1 ka loan hai. B) Company ne ₹2 ke profit par ₹1 ka tax diya hai. C) Company par udhaar (Debt) malikon ke paise (Equity) se dugna hai. D) Company ke paas ₹2 ka cash aur ₹1 ki liability hai.

Q.9: 'Interest Coverage Ratio' 5.0 ka kya matlab hai?

A) Company 5 saal mein apna saara loan chuka degi. B) Company apne profit se 5 guna zyada interest bharne ki kshamta rakhti hai. C) Company ko 5% interest rate par loan mila hai. D) Company ke paas 5 alag-alag bank accounts hain.

Q.10: Machine kharidne ke liye jo cash jata hai, wo Cash Flow mein kahan dikhega?

A) Investing Activity (Outflow) B) Operating Activity (Inflow) C) Financing Activity (Outflow) D) Income Statement (Revenue)

Q.11: Operating Margin (%) kaise nikala jata hai?

A) (Net Profit / Sales) x 100 B) (Operating Profit / Total Revenue) x 100 C) (Gross Profit / COGS) x 100 D) (Cash / Liabilities) x 100

Q.12: Income Statement mein 'Depreciation' ghataane se kya fayda hota hai?

A) Bank balance turant badh jata hai. B) Taxable Profit kam ho jata hai, jisse tax ki bachat hoti hai. C) Sales double ho jati hain. D) Company ko naya loan mil jata hai.

Q.13: Income Statement mein 'Other Income' ka kya matlab hota hai?

A) Core business (jaise steel bechna) se hui total kamai. B) Wo paisa jo sales se nahi balki interest ya rent jaise side sources se aata hai. C) Company ke paas bacha hua total cash balance. D) Wo kharcha jo production ke waqt accidental ho jata hai.

Q.14: Cash Flow Statement ka aakhiri number (Net Cash Flow) kya batata hai?

A) Company ka total market value. B) Saal ke shuruat aur anth ke beech bank balance mein aaya badlav. C) Company ne kitna raw material kharida. D) Company ke total number of shares.

Q.15: Retained Earnings Balance Sheet mein kis side dikhayi jati hain?

A) Assets side par. B) Shareholders' Equity ke andar. C) Current Liabilities ke niche. D) Ise Balance Sheet mein nahi dikhaya jata.

Q.16: 'Cash Flow from Operations' (CFO) agar Net Profit se bahut kam hai, toh investor ko kya darr hona chahiye?

A) Ki company ne bahut zyada machinery kharid li hai. B) Ki company ka munaafa sirf kagaz par hai aur asli cash customers se nahi mil raha. C) Ki company ne naye shares issue kar diye hain. D) Ki company ka tax rate bahut high hai.

Q.17: Accounts Receivable (Debtors) ka kya matlab hai?

A) Wo log jinhe company ne udhaar maal becha hai aur unse paisa aana baki hai. B) Wo bank jinhe company ne interest dena hai. C) Wo raw material jo factory mein bacha hua hai. D) Wo shareholders jinhe dividend mil chuka hai.

Q.18: Financing Activity mein 'Inflow' ka ek example kaunsa hai?

A) Bank ko interest ka bhugtan karna. B) Shareholders ko dividend dena. C) Bank se naya loan lena. D) Nayi factory ke liye zameen kharidna.

Q.19: ROE (Return on Equity) 10% ka kya matlab hai?

A) Har ₹100 ki asset par ₹10 ka munaafa. B) Shareholders dwara lagaye gaye har ₹100 par ₹10 ka munaafa. C) Har ₹100 ki sales par ₹10 ka munaafa. D) Company ne 10% loan chuka diya hai.

Q.20: EPS (Earnings Per Share) badhne ka sabse bada kaaran kya ho sakta hai?

A) Company ne naye shares issue kiye hain. B) Company ka Net Profit badha hai. C) Company ne naya factory loan liya hai. D) Company ne inventory badha di hai.

Financial Statements And Analysis