Question : ---------- ratio is calculated by dividing the ‘profit before charging interest and income-tax’ by ‘fixed interest charges.

Option 1: Net profit ratio

Option 2: Operating profit ratio 

Option 3: Fixed assets turnover ratio

Option 4: Interest coverage ratio

Question : Which of the following statements is true?

Option 1: Net Profit after tax means Net Profit after interest and tax

Option 2: Net Profit after tax means Net Profit after interest and  before tax

Option 3: Net Profit after tax means Net Profit  before interest and  after tax

Option 4: Net Profit after tax means Net Profit before  interest and  before tax

Question : Which of the following statements is true?

Option 1: Net Profit after tax means Net Profit after interest and tax

Option 2: Net Profit after tax means Net Profit after interest and  before tax

Option 3: Net Profit after tax means Net Profit  before interest and  after tax

Option 4: Net Profit after tax means Net Profit before  interest and  before tax

Question : Which of the following statements is not correct?

Option 1: Net Profit before Interest and Tax = Net Profit before Tax + Interest on Long-term Borrowings

Option 2: Current Liabilities = Total Debt - Non-current Liabilities

Option 3: Capital Employed = Net Fixed Assets + Trade Investments - Working Capital

Option 4: Accumulated Depreciation is already adjusted in Net Fixed Assets.

Question : Which of the following statements is not correct?

Option 1: Net Profit before Interest and Tax = Net Profit before Tax + Interest on Long-term Borrowings

Option 2: Current Liabilities = Total Debt - Non-current Liabilities

Option 3: Capital Employed = Net Fixed Assets + Trade Investments - Working Capital

Option 4: Accumulated Depreciation is already adjusted in Net Fixed Assets.