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 false?

Option 1: Total Assets = Fixed Assets + Non-current Investments + Current Assets

Option 2: Long-term Borrowings or Debt = Total Borrowing - Short-term Borrowings

Option 3: Total Assets = Shareholders Funds + Long term Borrowings + Short term
Borrowings + Other Current liabilities

Option 4: None of the above.

Question : Which of the following statements is false?

Option 1: Total Assets = Fixed Assets + Non-current Investments + Current Assets

Option 2: Long-term Borrowings or Debt = Total Borrowing - Short-term Borrowings

Option 3: Total Assets = Shareholders Funds + Long term Borrowings + Short term
Borrowings + Other Current liabilities

Option 4: None of the above.

Question : Fixed Assets (Gross) RS. 10,00,000; Accumulated Depreciation RS. 5,00,000; Non-Current Investments RS. 50,000; Long-term Loans and Advances RS. 2,00,000; Current Assets RS. 2,50,000; Current Liabilities RS. 10,00,000; Long-term Borrowings RS. 3,25,000; Long-term Provisions RS. 2,75,000. Total Assets to Debt Ratio will be

Option 1: 3:2

Option 2: 5:3

Option 3: 7:5

Option 4: 4:1

Question : Fixed Assets (Gross) RS. 10,00,000; Accumulated Depreciation RS. 5,00,000; Non-Current Investments RS. 50,000; Long-term Loans and Advances RS. 2,00,000; Current Assets RS. 2,50,000; Current Liabilities RS. 10,00,000; Long-term Borrowings RS. 3,25,000; Long-term Provisions RS. 2,75,000. Total Assets to Debt Ratio will be

Option 1: 3:2

Option 2: 5:3

Option 3: 7:5

Option 4: 4:1