Correct Answer:- Option-C
Question73:-..... is the present value of estimated future cash flows generated by the asset including its estimated net
disposable value at the end of its expected useful life.

A:-value in use

B:-Carrying amount

C:-Recoverable amount

D:-Fair value

Correct Answer:- Option-A
Question74:-.... is referred to as an examination of evidence regarding an assertion to determine its correspondence to
established criteria carried out in a manner suitable to the court.

A:-Forensic audit

B:-Investigation

C:-System audit

D:-Management audit

Correct Answer:- Option-A
Question75:-Registered geographical indication shall be valid

A:-For 5 years and cannot be renewed

B:-For 10 years and cannot be renewed

C:-For 5 years and can be renewed from time to time

D:-For 10 years and can be renewed from time to time

Correct Answer:- Option-D
Question76:-The process of studying and collecting information relating to the operation and responsibilities of a specific job
is known as

A:-Job evaluation

B:-Job analysis

C:-Job description

D:-Job identification

Correct Answer:- Option-B
20650077; the process of negotiation between employers and the representatives of a unit of employees aimed at
reaching agreements that regulate working conditions

A:-Arbitration

B:-Participation management

C:-Collective bargaining

D:-Code of conduct

Correct Answer:- Option-C
Question78:-The ratio which shows the relationship beteween shareholder's fund and total assets

A:-debit equity ratio

B:-Proprietary ratio

C:-Solvency ratio

D:-Fixed asset ratio

Correct Answer:- Option-B
Question79:-A ..... defines the basic reason for the existence of the organization and reflects the corporate philosophy,
identity, character, and image of an organization.

A:-Mission statement

B:-Vision statement

C:-Statement of Purpose

D:-Memorandum of understanding

Correct Answer:- Option-A
Question80:-Which one of the following is not a privilege given to One Person Companies?

A:-No need to hold AGM

B:-No need to appoint Company Secretary

C:-Need not prepare Cash Flow Statement

D:-Provisions relating to independent directors do not apply

Correct Answer:- Option-B
Question81:-Which of the following is not a method for determining the चा) length price in relation to an intemational
transaction and specified domestic transaction under Income Tax Act.

A:-Comparable Uncontrolled Price Method

B:-Resale Price Method

C:-Cost Plus Method

D:-Profit Plus Method