A reserve created out of normal operating profits is called a: MCQ with Answer and Explanation

A reserve created out of normal operating profits is called a:
A. Capital Reserve
B. Specific Reserve
C. Secret Reserve
D. Revenue Reserve
Answer: Option D
Solution (By JKSSB Mock Tests)
Revenue reserves are built from day-to-day operational net profits and can be utilized for distributing dividends.

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Practice More Accountancy and Book Keeping Questions

Question #1
A: The Quick Ratio is more stringent than the Current Ratio. R: The Quick Ratio excludes inventory and prepaid expenses from current assets. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. Both A and R are true and R is the correct explanation of A
C. A is false but R is true
D. A is true but R is false

Correct Answer: Option B


Explanation:
The Quick (Acid-Test) Ratio is a more stringent measure of short-term liquidity than the Current Ratio. It excludes inventory and prepaid expenses because they are not immediately convertible to cash. R correctly explains why it is more stringent.

Question #2
The term 'Virement' in budgetary control refers to:
A. Auditing the budget
B. Shifting funds from one budget head to another
C. Increasing the total budget
D. Cutting the budget

Correct Answer: Option B


Explanation:
Virement is the process of transferring funds from one budget head to another to meet unforeseen expenses without increasing the total budget.

Question #3
S1: Direct taxes are levied on income and wealth. S2: Direct taxes can be shifted to others. Which statement(s) is/are correct?
A. S2 only
B. S1 only
C. Both S1 and S2
D. Neither S1 nor S2

Correct Answer: Option B


Explanation:
Direct taxes, like Income Tax and Wealth Tax, are levied directly on the income and wealth of individuals or entities. The burden of direct taxes cannot be shifted to someone else. S1 is correct, S2 is incorrect.