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Q. . ……..is called a factory of credit.

Q. Accounting standards and Standards on Auditing establish standards which have to be complied with to ensure that financial statements are prepared in accordance with ______.

Q. …….is a reserve created to meet any loss due to natural calamities.

Q. In a sound business, acid test ratio ________ is considered satisfactory

Q. An intangible asset with a finite useful life should be amortised over

Q. The Balance sheet of Companies are prepare in the form ……….

Q. Grants related to depreciable assets should be recognised as……., in the period in which their depreciation is charged

Q. Change in accounting estimate is __________

Q. Profit earned after acquisition of share is treated as:

Q. Ind AS will apply to