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Q. Amount due to workman is rank with ……………….in the event of liquidation of the company.

Q. Inter- company dividends are ……………………..to the cost of investment in the subsidiary company for calculating goodwill or capital reserve.

Q. Loss on realisation is transferred to …………..

Q. Liquidation expenses paid by the transferee company is debited to …

Q. ‐‐‐‐‐‐‐‐‐‐‐‐‐‐ is an invitation made by the company to the public for subscribing its shares.

Q. In internal reconstruction, the existing company will be ……….

Q. Revenue reserve means any reserve other than ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ reserve.

Q. A computer sometimes is also termed as 'electronic brain'

Q. The shares firstly offered to the existing shareholders are called as ………….

Q. Increase in share capital of a firm in the current year as compared to previous year should be recorded in the final cash flow statement under