Tybaf || Valuation Of Goodwill
- 1.Which of the following statement is true
- A.
EVA shows the economic profit of the Co.
- B.
For calculation of EVA WACC is required
- C.
Both a & b
- D.
None of the Above
- 2.EPS depends on
- A.
Net profit available to equity shareholders
- B.
None of the Above
- C.
Net profit available to preference shareholders
- D.
Both a & b
- 3.MVA is
- A.
Market Value Added
- B.
Machinery Value Added
- C.
Both a & b
- D.
None of the Above
- 4.Super profit is
- A.
Excess of average profit over normal profit
- B.
Extra profit earned
- C.
Average profit earned by similar companies
- D.
None of the above
- 5.Normal profit is
- A.
Average profit earned
- B.
Profit earned by similar companies in the same industry
- C.
(a) and (b)
- D.
None of the above
- 6.Normal profit depends on
- A.
Normal Rate of Return
- B.
Average capital employed
- C.
Both (a) and (b)
- D.
None of the above
- 7.Goodwill as per purchase of average profit method
- A.
Average Profit
- B.
Average profit x Amount of purchases
- C.
Average Profit x No. of years purchases
- D.
All of the above
- 8.Goodwill as per purchase of super profit method is
- A.
Super Profit
- B.
Super Profit x amount of Purchases
- C.
Super of Profit x No of year's Purchases
- D.
None of the above
- 9.Normal Rate of Return depends on
- A.
Rate of Interest
- B.
Rate of Risk
- C.
Both a & b
- D.
None of the above
- 10.While both calculating capital employed
- A.
Tangible trading assets should be considered
- B.
Intangible assets should be considered
- C.
Fictitious assets should be considered
- D.
None of the above
- 11.Any non-trading income included in the profit should be
- A.
Eliminated
- B.
Added
- C.
Ignored
- D.
None of the above
- 12.Under capitalization profit method, Goodwill is equal to
- A.
Capitalized Value of super profit at NRR
- B.
Capitalized value of maintained profit
- C.
Both a & b
- D.
None of the Above
- 13.Capital employed at the end of the year is 4, 20,000. Profit earned is 40.000. Average capital employed is
- A.
4,20,000
- B.
4,00,000
- C.
4,40,000
- D.
4,60,000
- 14.Rate of interest is 11 % and the rate of risk is 9 %. The normal rate of return is
- A.
11 %
- B.
19 %
- C.
20 %
- D.
2 %
- 15.Capital at the beginning of the year is 5,20,000 and the profit earned during the year is 60,000. The average capital employed year is
- A.
5,50,000
- B.
5,20,000
- C.
5,80,000
- D.
4,60,000
- 16.The average Profit is 19,167 and the normal profit is 10,000. The Super Profit is
- A.
3,29,167
- B.
19,167
- C.
10,000
- D.
9,167
- 17.Super Profit is Rs 9,167 and the Normal Rate of Return is 10 % Goodwill as per capitalization of the Super Profit method is equal to
- A.
67,910
- B.
91,670
- C.
90,600
- D.
95,000
- 18.Which of the following statement is true
- A.
Fair value is the yield value
- B.
Fair value is the average of intrinsic and yield value
- C.
Both A& B
- D.
None of the above
- 19.Shares are to be valued on
- A.
Mergers
- B.
Sale of shares
- C.
Gift tax
- D.
All of the above
- 20.Quoted shares are those shares which are
- A.
Listed on the stock exchange
- B.
Quoted daily
- C.
Quoted by the seller
- D.
Quoted by the buyer
Questions: 11 | Attempts: 7778 | Last updated: Dec 22, 2020
-
Sample QuestionWhich of the following causes of fluid volume loss is considered to be Absolute Hypovolemia?
Questions: 41 | Attempts: 240 | Last updated: Jan 15, 2013
-
Sample QuestionJe suis ________________ café.
Questions: 40 | Attempts: 296 | Last updated: Jul 12, 2021
-
Sample QuestionThe data reporting that sickle cell disease affects approximately 1 in 600 American blacks is an example of which concept?
Back to top