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2786. Bond’s promised rate of return is also considered as

by
yield to earning
yield to investors
yield to maturity
yield to return
✅ The correct answer is C.
Bond’s promised rate of return is also considered as yield to maturity. Yield to maturity (YTM) is the total return anticipated on a bond if the bond is held until it matures. Yield to maturity is considered a long-term bond yield but it is expressed as an annual rate.

2793. The summarized balance sheet of Rakesh udyog Limited shows the balances of previous and current year of provision for taxation Rs 50,000 and Rs 65,000. If taxed paid during the current year amounted to Rs 70,000 then amount charge from Profit and Loss Account will be:

by
Rs 55,000
Rs 85,000
Rs 45,000
Rs 1,85,000
✅ The correct answer is B.
Amount charged from profit and loss account
= Rs. 70000 + Rs. 65000 – Rs. 50000
= Rs. 85000.

261. In which of the following interim dividend is treated?

by
In profit and loss account
In profit and loss appropriation account
On the asset side of the Balance sheet
In trading account
✅ The correct answer is B.
In profit and loss appropriation account interim dividend is treated. An interim dividend is a dividend payment made before a company’s annual general meeting (AGM) and the release of final financial statements.

2781. According to market risk premium, an amount of risk premium depends upon investor

by
risk taking
risk aversion
market aversion
portfolio aversion
✅ The correct answer is B.
According to market risk premium, an amount of risk premium depends upon investor risk aversion. The term risk-averse refers to investors who, when faced with two investments with a similar expected return, prefer the lower-risk option.

2784. Bond that has been issued in very recent timing is classified as

by
mature issue
earning issue
new issue
recent issue
✅ The correct answer is C.
Bond that has been issued in very recent timing is classified as new issue. A new issue is a reference to a security that has been registered, issued, and is being sold on a market to the public for the first time. The term does not necessarily refer to newly issued stocks, although initial public offerings (IPOs) are the most commonly known new issues.

2785. Stockholders having right to elect directors and in smaller firms have high post are classified as

by
public stocks
inactive stocks
special stockholders
common stockholders
✅ The correct answer is D.
Stockholders having right to elect directors and in smaller firms have high post are classified as common stockholders. Common stockholders are usually given voting rights, with the number of votes directly related to the number of shares owned.

2787. At the point of equilibrium of firm (under perfect competition)

by
MC curve must be rising
MC curve must be falling
MR cure must be rising
None of the above
✅ The correct answer is A.
At the point of equilibrium of firm (under perfect competition) MC curve must be rising. If the firm is producing at an output level where the MC is falling, then this implies that it can further increase the profit by slightly raising the level of output. Equilibrium is established at the point where the MR is equal to MC and MC is rising.