A company's earnings before interest and tax (EBIT) is ₹2,00,000. It has 12% debentures of ₹5,00,000. The interest coverage ratio is: MCQ with Answer and Explanation

A company's earnings before interest and tax (EBIT) is ₹2,00,000. It has 12% debentures of ₹5,00,000. The interest coverage ratio is:
A. 4 times
B. 2 times
C. 3.33 times
D. 1.67 times
Answer: Option C
Solution (By JKSSB Mock Tests)
Interest = 12% of 5,00,000 = 60,000. Interest coverage ratio = EBIT / Interest = 2,00,000 / 60,000 = 3.33 times.

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Practice More Accountancy and Book Keeping Questions

Question #1
The term 'Secret Reserves' are created by:
A. Undervaluing assets or overvaluing liabilities
B. Undervaluing liabilities
C. Showing higher profits
D. Overvaluing assets

Correct Answer: Option A


Explanation:
Secret reserves are created by undervaluing assets or overvaluing liabilities, which reduces reported profits and hides the true financial position.

Question #2
Under the Written Down Value (WDV) method, if the rate of depreciation is 10% and the original cost is ₹10,000, what is the depreciation for the second year?
A. ₹1,000
B. ₹8,100
C. ₹900
D. ₹9,000

Correct Answer: Option C


Explanation:
Year 1 depreciation is 10% of ₹10,000 = ₹1,000. The WDV at the start of Year 2 is ₹9,000. Year 2 depreciation is 10% of ₹9,000 = ₹900.

Question #3
S1: Capital expenditure increases the earning capacity of the business. S2: Revenue expenditure maintains the earning capacity of the business. Which statement(s) is/are correct?
A. Both S1 and S2
B. S2 only
C. S1 only
D. Neither S1 nor S2

Correct Answer: Option A


Explanation:
Capital expenditure is incurred to acquire or improve assets, thereby increasing earning capacity. Revenue expenditure is incurred for day-to-day operations to maintain the existing earning capacity. Both statements are correct.