Which working capital financing approach uses short-term funds to finance temporary current assets and long-term funds to finance permanent current assets? MCQ with Answer and Explanation

Which working capital financing approach uses short-term funds to finance temporary current assets and long-term funds to finance permanent current assets?
A. Matching (Hedging) Approach
B. Conservative Approach
C. Aggressive Approach
D. Zero Working Capital Approach
Answer: Option A
Solution (By JKSSB Mock Tests)
The matching approach synchronizes the maturity of the financing source with the life of the asset being financed.

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Practice More Accountancy and Book Keeping Questions

Question #1
A trial balance is prepared to check:
A. The financial position of the business
B. The cash flow of the business
C. The arithmetical accuracy of the ledger
D. The profitability of the business

Correct Answer: Option C


Explanation:
The primary purpose of a trial balance is to verify the arithmetical accuracy of the ledger by ensuring total debits equal total credits.

Question #2
The 'Component Accounting' is required under:
A. AS 2
B. Ind AS 16 / AS 10
C. AS 15
D. AS 13

Correct Answer: Option B


Explanation:
Ind AS 16 requires significant parts of an asset to be depreciated separately.

Question #3
Under the General Financial Rules (GFR) 2017, every government servant is expected to maintain absolute integrity and:
A. Absolute devotion to duty
B. Absolute political neutrality
C. Absolute honesty
D. Both absolute honesty and absolute devotion to duty

Correct Answer: Option D


Explanation:
Rule 3 of GFR 2017 states that every government servant is expected to maintain absolute integrity, absolute honesty, and absolute devotion to duty in the performance of their official duties.