SENIOR AUDITOR PAST PAPERS AND SYLLABUS
چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
مندرجہ ذیل میں سے کون موجودہ اثاثہ نہیں ہے؟
- Temporary investment
- Salary paid in advance
- Preliminary expenses
- None of these
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Explanation
| Preliminary expenses are not current assets; they are deferred expenses recorded as intangible assets.Current assets include cash, inventory, receivables, and prepaid expenses that are expected to be used within a year. |
جب کوپن کی شرح واپسی کی مطلوبہ شرح سے کم ہوتی ہے تو پختگی کے قریب ہوتے ہی بانڈ ______ پر رعایت ہوتی ہے۔
- Does not change
- Increases
- Decreases
- None of these
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Explanation
When the coupon rate is lower than the required rate of return, the bond trades at a discount.As the bond nears maturity, this discount gradually decreases, approaching its face value.
پیٹنٹ ، کاپی رائٹس اور ٹریڈ مارک ______ ہیں؟
- Investments Current assets
- Intangible assets
- None of these
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Explanation
Patents, copyrights, and trademarks are non-physical assets that provide long-term value.They are classified as intangible assets because they lack a physical form but hold economic benefits.
لمبی پختگی والے بانڈز میں عام طور پر ______ سود کی شرح کا خطرہ ہوتا ہے۔
- Lower
- Higher
- Depends on the type of bond
- None of these
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Explanation
Bonds with longer maturities are more sensitive to interest rate changes, increasing their risk.When interest rates rise, the price of long-term bonds drops more compared to short-term bonds.
ذہن میں کچھ مجموعی مقصد رکھنے کے بعد ، مالیاتی انتظام کا تعلق _______ سے ہے؟
- Management of assets
- Financing of assets
- Acquisition of assets
- All of these
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Explanation
Financial management involves managing, financing, and acquiring assets to achieve financial goals.It ensures optimal use of resources, risk management, and long-term financial stability.
یورپ کے بیمار آدمی کا لقب کس ملک کو دیا گیا؟
- Participative management
- Authoritative management
- Treasury management
- None of these
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Explanation
Treasury management involves overseeing financial planning, cash flow, and investment strategies to ensure financial stability.It plays a key role in managing liquidity, risk, and overall financial health of an organization.
اپنے روایتی کردار میں ، فنانس منیجر _________ کے لئے ذمہ دار ہے؟
- Proper utilization of funds
- Arrangement of financial resources
- Efficient management of capital
- None of these
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Explanation
Traditionally, a finance manager's primary role was to arrange and secure financial resources needed for business operations.Modern roles have expanded to include capital management and fund utilization, but historically, securing funds was the key responsibility.
مائع تناسب کو تناسب _______ کے نام سے بھی جانا جاتا ہے؟
- Inventory
- Acid test
- Current
- None of these
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Explanation
Liquid ratio (Acid test ratio) measures a company's ability to pay short-term liabilities using quick assets (cash, receivables, etc.).It excludes inventory since it may take longer to convert into cash.
خالص منافع کا تناسب ایک ______ ہے؟
- Long-term solvency ratio
- Short-term solvency ratio
- Profitability ratio
- None of these
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Explanation
Net profit ratio measures a company's profitability by showing net profit as a percentage of total revenue.It helps assess how efficiently a company converts sales into profit after all expenses.
- Issued by a newly formed company
- Offered to the existing equity shareholders
- Legally issued to the public at large
- None of these
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Explanation
Right shares are offered to existing shareholders to raise additional capital, usually at a discounted price.These shares are not issued to the public but only to those who already hold company shares.
