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3086. Cost which has occurred already and not affected by decisions is classified as

by
sunk cost
occurred cost
weighted cost
mean cost
✅ The correct answer is A.
Cost which has occurred already and not affected by decisions is classified as sunk cost. A sunk cost is a cost that has already been incurred and cannot be recovered. A sunk cost differs from future costs that a business may face, such as decisions about inventory purchase costs or product pricing.

3088. Type of cost which is used to raise common equity by reinvesting internal earnings is classified as

by
cost of mortgage
cost of common equity
cost of stocks
cost of reserve assets
✅ The correct answer is B.
Type of cost which is used to raise common equity by reinvesting internal earnings is classified as cost of common equity. The cost of equity refers to two separate concepts depending on the party involved. If you are the investor, the cost of equity is the rate of return required on an investment in equity.

3070. Difference between bond’s yield and any other security yield having same maturities is considered as

by
maturity spread
bond spread
yield spread
interest spread
✅ The correct answer is B.
Difference between bond’s yield and any other security yield having same maturities is considered as bond spread. The term “bond spreads” or “spreads” refers to the interest rate differential between two bonds.

3072. Which of the following is an abnormal cause of Idle time:

by
Time taken by workers to travel the distance between the main gate of factory and place of their work
Time lost between the finish of one job and starting of next job
Time spent to meet their personal needs like taking lunch, tea etc
Machine break downs
✅ The correct answer is D.
Machine break downs is an abnormal cause of Idle time. Abnormal idle time may arise in case of all types of workers.

3074. Costing, which explains how and when scrap affects operating income of company is classified as

by
inventory costing
conversion costing
normal scrap costing
abnormal scrap costing
✅ The correct answer is A.
Costing, which explains how and when scrap affects operating income of company is classified as inventory costing. Inventory is merchandise purchased by merchandisers (retailers, wholesalers, distributors) for the purpose of being sold to customers. The cost of the merchandise purchased but not yet sold is reported in the account Inventory or Merchandise Inventory.

3056. Which of the following ratios is not affected by the financial structure and the tax rate of a company?

by
Net profit margin
Earning power
Earnings per share
Capitalization rate
✅ The correct answer is C.
Earnings per share ratios is not affected by the financial structure and the tax rate of a company.
It is calculated by dividing the company’s net income with its total number of outstanding shares. It is a tool that market participants use frequently to gauge the profitability of a company before buying its shares.