In financial management, if a company's Degree of Operating Leverage (DOL) is 2.5 and Degree of Financial Leverage (DFL) is 1.5, what is the Degree of Combined Leverage (DCL)? MCQ with Answer and Explanation

In financial management, if a company's Degree of Operating Leverage (DOL) is 2.5 and Degree of Financial Leverage (DFL) is 1.5, what is the Degree of Combined Leverage (DCL)?
A. 1.0
B. 1.66
C. 3.75
D. 4.0
Answer: Option C
Solution (By JKSSB Mock Tests)
DCL = DOL * DFL. Therefore, DCL = 2.5 * 1.5 = 3.75. This indicates that a 1% change in sales will result in a 3.75% change in EPS.

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Practice More Accountancy and Book Keeping Questions

Question #1
In partnership, the 'Gaining Ratio' is calculated during:
A. Dissolution of the firm
B. Change in profit sharing ratio
C. Retirement or death of a partner
D. Admission of a partner

Correct Answer: Option C


Explanation:
The gaining ratio is the ratio in which the continuing partners acquire the share of the retiring or deceased partner.

Question #2
S1: The Purchases Return Book records returns of goods purchased on credit. S2: The Purchases Return Book is also called the Returns Outwards Book. Which statement(s) is/are correct?
A. Neither S1 nor S2
B. S2 only
C. Both S1 and S2
D. S1 only

Correct Answer: Option C


Explanation:
The Purchases Return Book records goods returned to suppliers that were originally purchased on credit. It is also known as the Returns Outwards Book because goods are going out of the business. Both statements are correct.

Question #3
Which of the following is a direct tax in India?
A. Goods and Services Tax
B. Customs duty
C. Excise duty on liquor
D. Corporate tax

Correct Answer: Option D


Explanation:
Corporate tax is levied directly on company profits, thus a direct tax.