873. In capital budgeting, term of bond which has great sensitivity to interest rates is

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long-term bonds
short-term bonds
internal term bonds
external term bonds
✅ The correct answer is A.
In capital budgeting, term of bond which has great sensitivity to interest rates is long-term bonds. Bond with a maturity period of more than 15 years. Long bonds pay higher interest rates but have greater credit and inflation risk. Also called long bond

872. In normal costing, manufacturing overhead allocated is also called

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manufacturing overhead applied
labour overhead applied
cost overhead applied
budget overhead applied
✅ The correct answer is A.
In normal costing, manufacturing overhead allocated is also called manufacturing overhead applied. Manufacturing overhead is all indirect costs incurred during the production process. This overhead is applied to the units produced within a reporting period.

870. Variability of stock price, option term to maturity and risk free rate are dependents of

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price of an option
expiry of an option
exercise of an option
estimation of an option
✅ The correct answer is A.
Variability of stock price, option term to maturity and risk free rate are dependents of price of an option. Variability is the extent to which data points in a statistical distribution or data set diverge from the average value as well as the extent to which these data points differ from each other.

868. SEBI stands for _________.

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Shares Exchange Board of India
Stocks Exchange Board of India
Securities Exchange Board of India
Speculators Exchange Board of India
✅ The correct answer is C.
The Securities and Exchange Board of India (SEBI) is the regulator of the securities and commodity market in India owned by the Government of India. It was established on 12 April 1988 and given Statutory Powers on 30 January 1992 through the SEBI Act, 1992.

867. Overvaluation of opening stock in financial accounting results ________.

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decreases costing profit
decreases financial accounts profit
increases costing profit
increases financial accounts profit
✅ The correct answer is B.
Overvaluation of opening stock in financial accounting results decreases financial accounts profit. Overvalued opening inventory means understated profit and and undervalued opening inventory means high profit.