3164. A stock which is hybrid and works as a cross between debt and common stock is considered as

hybrid stock
common liabilities
debt liabilities
preferred stock
✅ The correct answer is D.
A stock which is hybrid and works as a cross between debt and common stock is considered as preferred stock. Preferred stockholders have a higher claim to dividends or asset distribution than common stockholders.

3165. Rate of return which is asked by investors is classified as

average cost of capital
mean cost of capital
weighted cost of capital
weighted average cost of capital
✅ The correct answer is D.
Rate of return which is asked by investors is classified as weighted average cost of capital. The weighted average cost of capital (WACC) is a calculation of a firm’s cost of capital in which each category of capital is proportionately weighted. All sources of capital, including common stock, preferred stock, bonds, and any other long-term debt, are included in a WACC calculation.

3167. Direct manufacturing labour costs is added into manufacturing overhead cost to calculate

transaction costs
conversion costs
resale costs
merchandise costs
✅ The correct answer is B.
Direct manufacturing labour costs is added into manufacturing overhead cost to calculate conversion costs. Conversion costs is a term used in cost accounting that represents the combination of direct labor costs and manufacturing overhead costs.

3169. The practice of forging a return address on an e‐mail so that the recipient is fooled into revealing private information is termed?

hacking
cracking
dumpster diving
spoofing
✅ The correct answer is D.
The practice of forging a return address on an e‐mail so that the recipient is fooled into revealing private information is termed as spoofing. A spoofing attack is a situation in which a person or program successfully masquerades as another by falsifying data, to gain an illegitimate advantage.

3155. In income statement of merchandising costs, period cost includes all costs which are not related to

cost of resale goods
cost of manufacturing goods
timed resale of goods
cost of purchased goods
✅ The correct answer is D.
In income statement of merchandising costs, period cost includes all costs which are not related to cost of purchased goods. The cost of goods purchased is the net cost of merchandise acquired.

302. The basic consideration(s) in distinction between capital and revenue expenditure is/are

Nature of business
Effect on revenue generating capacity of the business
Purpose of expenses
All of the above
✅ The correct answer is D.
The basic considerations in distinction between capital and revenue expenditure are Nature of business, Effect on revenue generating capacity of the business and Purpose of expenses.