Management Sciences
Management Sciences MCQs With Answers
0 Management Sciences MCQs for CSS, PPSC, FPSC, NTS and entry-test preparation. Take a scored quiz instead →
Which derivative security gives the holder the right to sell an underlying asset at a pre-specified strike price before expiration?
ACall Option
BPut Option
CFutures Option
DForward Swap
Which capital budgeting metric reflects the total ratio of the present value of future cash inflows to the initial cash outlay?
APayback Period
BProfitability Index (PI)
CNet Present Value (NPV)
DAccounting Rate of Return
What financial principle states that money available at the present time is worth more than the identical sum in the future due to earning potential?
AMatching Principle
BTime Value of Money (TVM)
CHistorical Cost Principle
DRealization Principle
What type of ledger account retains its ending balance at the close of an accounting period and carries it forward to the next period?
ANominal Account
BTemporary Account
CPermanent (Real) Account
DRevenue Account
Which financial ratio measures a firm’s total debt capital relative to its total shareholders’ equity?
ACurrent Ratio
BDebt-to-Equity Ratio
CReturn on Equity
DAsset Turnover Ratio
What term describes the economic risk arising from fluctuations in foreign currency exchange rates on committed future cash flows?
ATranslation Exposure
BTransaction Exposure
CEconomic Exposure
DInterest Rate Exposure
In bank reconciliation, what adjustment is required for direct bank charges deducted by the bank but not yet entered in the cash book?
AAdd to cash book balance
BDeduct from cash book balance
CAdd to bank statement balance
DNo entry required anywhere
Which inventory cost accounting system maintains continuous real-time tracking of inventory balances and cost of goods sold after every single transaction?
APeriodic Inventory System
BPerpetual Inventory System
CPhysical Inventory System
DBatch Processing System
Which cost accounting system accumulates operational costs by specific manufacturing processes or departments rather than individual jobs?
AJob Order Costing
BProcess Costing
CStandard Costing
DDirect Costing
What dividend model states that a firm’s market value is determined solely by its earning power and investment policy, not its dividend policy?
AGordon Growth Model
BWalter's Model
CModigliani-Miller Dividend Irrelevance Model
DLintner's Model