A: The Current Ratio is a liquidity ratio. R: It measures the ability to pay off long-term debts. Choose the correct option. MCQ with Answer and Explanation

A: The Current Ratio is a liquidity ratio. R: It measures the ability to pay off long-term debts. Choose the correct option.
A. Both A and R are true and R is the correct explanation of A
B. A is true but R is false
C. A is false but R is true
D. Both A and R are true but R is NOT the correct explanation of A
Answer: Option B
Solution (By JKSSB Mock Tests)
The Current Ratio is indeed a liquidity ratio. However, it measures short-term liquidity (ability to pay current liabilities), not long-term debts (which is measured by solvency ratios like Debt-Equity). A is true, R is false.

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Practice More Accountancy and Book Keeping Questions

Question #1
The closing entry for transferring purchases account is:
A. Profit & Loss A/c Dr. To Purchases A/c
B. Trading A/c Dr. To Purchases A/c
C. Purchases A/c Dr. To Trading A/c
D. Capital A/c Dr. To Purchases A/c

Correct Answer: Option B


Explanation:
At year-end, purchases account balance is transferred to Trading Account by debiting Trading A/c and crediting Purchases A/c.

Question #2
Which body is responsible for making recommendations on GST rates, exemptions, and thresholds?
A. CBDT
B. Finance Commission
C. GST Council
D. NITI Aayog

Correct Answer: Option C


Explanation:
Formed under Article 279A, the GST Council is chaired by the Union Finance Minister and comprises state finance ministers.

Question #3
Which accounting concept prevents the anticipation of profits but allows recognition of all losses?
A. Consistency concept
B. Prudence (Conservatism) concept
C. Realization concept
D. Materiality concept

Correct Answer: Option B


Explanation:
Prudence concept states that one should not anticipate profits but provide for all possible losses.