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2265. According to put call parity relationship, call option plus present value of exercise price minus stock is to calculate

by
present value of option
call option
put option
future value of option
✅ The correct answer is C.
According to put call parity relationship, call option plus present value of exercise price minus stock is to calculate put option. A put option is an option contract giving the owner the right, but not the obligation, to sell a specified amount of an underlying security at a specified price within a specified time frame.

2266. Costs of all activities for a group of products, rather than individual product can be classified as

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activity level costs
input level costs
batch level costs
output level costs
✅ The correct answer is C.
Costs of all activities for a group of products, rather than individual product can be classified as batch level costs. A batch-level cost is a cost related to a group of units, but which is not associated with specific individual units.

2267. What is the process of making a copy of the information stored on a computer?

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Backup
Anti‐virus
Firewall
Biometrics
✅ The correct answer is A.
Backup is the process of making a copy of the information stored on a computer. Backup refers to making copies of data so that the copies may be used to restore the original data after a data loss event. Backups are extrememly important for computer management.

2268. In respect of Universal life insurance, which of the following statement is correct:-

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The partial withdrawal once taken need not be repaid
Policy was kept in force even if premiums are not paid provided there were adequate investment returns
Both A & B
None of the above
✅ The correct answer is C.
Both the statements are correct.
The partial withdrawal once taken need not be repaid and Policy was kept in force even if premiums are not paid provided there were adequate investment returns.

2269. Coupon payment is calculated with help of interest rate, then this rate considers as

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payment interest
par interest
coupon interest
yearly interest rate
✅ The correct answer is C.
Coupon payment is calculated with help of interest rate, then this rate considers as coupon interest. A coupon rate is the yield paid by a fixed-income security; a fixed-income security’s coupon rate is simply just the annual coupon payments paid by the issuer relative to the bond’s face or par value.

2270. Schedule of expected disbursements and cash receipts is considered as

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planned schedule
cash budget
market budget
price schedule
✅ The correct answer is B.
Schedule of expected disbursements and cash receipts is considered as cash budget. A cash budget is an estimation of the cash inflows and outflows for a business over a specific period of time. This budget is used to assess whether the entity has sufficient cash to operate.

2271. Which of the following statements is not correct?

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One should avail potential tax saving opportunities
Purpose of tax saving is to minimize taxes and not to evade them
Tax planning helps to gain maximum advantage of tax laws
Tax planning is illegal in India
✅ The correct answer is D.
Tax planning is not illegal in India. When tax planning is done inside the frameworks defined by the respective authorities, it is fully legal and in fact a smart decision. However, using shady techniques to avoid tax payments is illegal.

2272. A project which have one series of cash inflows and results in one or more cash outflows is classified as

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abnormal costs
normal cash flows
abnormal cash flow
normal costs
✅ The correct answer is B.
A project which have one series of cash inflows and results in one or more cash outflows is classified as normal cash flows. Normal cash flow is the cash flow stream that comprises of initial investment outlay and then positive net cash flow throughout the project life. It is also called conventional cash flow stream.

2256. Rate of return (in percentages) is consists of

by
capital gain yield interest yield
return yield + stable yield
return yield + instable yield
par value + market value
✅ The correct answer is A.
Rate of return (in percentages) is consists of capital gain yield interest yield. A rate of return (RoR) is the net gain or loss on an investment over a specified time period, expressed as a percentage of the investment’s initial cost.