Description : When two or more companies carrying on similar business decide to combine, a new company is formed, it is known as .................. (A) Amalgamation (B) Absorption (C) Internal reconstruction (D) External reconstruction
Last Answer : (A) Amalgamation
Description : When company purchases the business of another company ........ comes into existence. (A) Amalgamation (B) Absorption (C) External Reconstruction (D) Internal Reconstruction
Last Answer : (B) Absorption
Description : Both of the old companies will not exist in ........... (A) Internal reconstruction (B) Absorption (C) External reconstruction (D) Amalgamation
Last Answer : (D) Amalgamation
Description : When one of the existing companies take over business of another company or companies, it is known as ........... (A) Amalgamation (B) Absorption (C) Internal reconstruction (D) External reconstruction
Last Answer : (B) Revised Value
Description : In case of .............., one existing company takes over the business of another company and no new company is formed.(A) Amalgamation (B) Absorption (C) Reconstruction (D) None of the Above
Description : On amalgamation , payment to creditors do not form part Purchase of Consideration
Last Answer : TRUE
Description : Under external reconstruction there is one liquidation and one formation.
Description : In amalgamation of companies there are two or more liquidation and one formation.
Description : Amalgamation of companies is governed by - (A) AS -14 (B) AS-11 (C) AS- 13 (D) AS-9
Last Answer : (A) AS -14
Description : The original amount of preference share capital should be transferred to ............ account in the time of amalgamation in the books of vendor co. (A) Preference shareholders Account (B) Capital Reserve Account (C) Equity share capital Account (D) Equity share capital Account
Last Answer : (A) Preference shareholders Account
Description : In amalgamation of two companies (A) Both companies lose their existence (B) Both companies continue (C) Any one company continues
Last Answer : (A) Both companies lose their existence
Description : The Amalgamation Adjustment Account appears in the books, it is shown under the heading of ......... in the balance sheet. (A) Reserve and Surplus (B) Fixed Assets (C) Investments (D) Miscellaneous Expenditure
Last Answer : (B) Equity Shareholders Account
Description : Amalgamation of companies is governed by AS 13.
Last Answer : FALSE
Description : Accounting standard (AS) 14 not distinguish between amalgamation and absorption.
Description : When the Net Assets are less than the Purchase Consideration, the difference will be (A) Debited to Goodwill A/c (B) Debited to General Reserve (C) None of these
Last Answer : (A) Debited to Goodwill A/c
Description : When the Net Assets are less than the Purchase Consideration, the difference will be (A) Debited to Goodwill A/c (B) Debited to General Reserve (C) None of these (D) Debited to Capital Reserve
Last Answer : While calculating purchase consideration ............... values of assets is to be considered. (A) Book value (B) Revalued price (C) Average price (D) Capital
Description : Under firm underwriter g, the underwriters do not agree to purchase any shares.
Description : Net Assets of D.Co. for Purchase Consideration worth Rs. 4,00,000. At the time of absorption, the company has paid 32,000 equity shares each of Rs.10 each at 10% premium, then remaining cash will be - (A) Rs. 48,000 (B) Rs. 84,000 (C) Rs. 80,000 (D) Rs. 90,000
Last Answer : (A) Rs. 48,000
Description : If the market price of the shares to be given for Purchase Consideration at the time of absorption, ............ of the share is to be determined (A) Fair Value (B) Face Value (C) Intrinsic Value (D) Yield Value
Last Answer : (C) Intrinsic Value
Description : Himanshi Ltd. purchase consideration is Rs.22,345 and Net Assets Rs.6,568, then........... (A) Goodwill Rs. 15,777 (B) Capital Reserve Rs. 15,777 (C) Goodwill Rs. 28,913 (D) Capital Reserve Rs. 28,913
Last Answer : (A) Goodwill Rs. 15,777
Description : Net Assets minus Capital Reserve is _________ (A) Goodwill (B) Total assets (C) Purchase consideration (D) None of these
Last Answer : (C) Purchase consideration
Description : As per AS-14 purchase consideration is payable to _________________. (A) Shareholders (B) Creditors (C) Debenture holders (D) Bank
Last Answer : Shareholders
Description : The assets which is not taken under the net assets method of calculating Purchase Consideration is: (A) Loose Tools (B) Bills Receivable (C) Machinery (D) Share issued expenses
Last Answer : (D) Share issued expenses
Description : Which of the following statement is correct? (A) The amount of Goodwill or Capital Reserve is recorded in the books of purchasing company only (B) The amount of Goodwill or Capital ... value of shares of purchasing company will be taken in to account while calculating purchase consideration.
Last Answer : The amount of Goodwill or Capital Reserve is recorded in the books of purchasing company only
Description : While calculating purchase price, the following values of assets are considered (A) Book value (B) Revised Value
Description : In computing purchase consideration by ‘net asset method’ all assets including fictitious assets should be considered.
Description : patient with rhumatic heart disease and had mitral valve stenosis Mitral vave diameter less than 1 mm In order to maintain COP what will happen : Left atrial hypertrophy and decrease ... dilatation with decrease pressure of contraction d- ventricle dilatation with decrease pressure of contraction .
Last Answer : Dilatation in the atrium with chamber hypertrophy
Description : Kirti Co’s Balance Sheet shows Fixed Asset Rs. 3,60,000. At the time of absorption calculation of Net Assets is 10% less than the market value, then market value of such fixed assets is ............ (A) Rs. 3,24,000 (B) Rs. 4,00,000 (C) Rs. 4,20,000 (D) None of these
Last Answer : (B) Rs. 4,00,000
Description : yo presented by hx of syncope when he do excurses and there was hix of same complain when he on rest . and there is chest pain on ex. There was ejection systolic murmur ... t changing and there is lf atrium enlargement Aortic stenosis p.s hypertrophic cardiomyopathy constrictive cardiomyopathy
Last Answer : Aortic stenosis
Description : The percentage of underwriting commission on shares applied to by public is same as allotted shares devolved on underwriters.
Description : . ____________ difference is the difference resulting from reporting the same number of units
Last Answer : Exchange,
Description : Considerd positive mantux test in Erythema more than 5 mm in HIV patient Induration more than 10 mm in diabetic patient Induratin more than 5 mm in iv drug abuse Induration more than 10 mm in philpine man
Last Answer : Induration more than 10 mm in diabetic patient
Description : In lung diseases like pneumonia, it usually affects certain site based on the anatomy, this is more obvious in which of the following: • Right upper lobe • Right middle lobe • Right lower lobe • Left upper lobe • Left lower lobe
Last Answer : Right middle lobe
Description : Absorption is said to take place when an existing company takes over one or more existing companies.
Description : Two or more companies combining to form a new company is called absorption.
Last Answer : False
Description : ibuprofen is contraindicated in -htn -dm -peptic ulcer
Last Answer : peptic ulcer
Description : best test to detect age of gestation is -LMP -U.S.
Last Answer : U.S.
Description : Most benign cause of postmenopausal bleeding Cervical polyp Atrophic vaginitis 112-Pt came by hx os sudden eye pain burning vision photophobia and by ex. Small pupil and keretic cell on cornea and cell in humorus Ttt Cyclospoine + corticosteroid
Last Answer : Cyclospoine + corticosteroid
Description : CHILD with eczema on 1% hydrocortisone what other medication u can add Dexamethazon Cyclosporine Tacrolimus
Last Answer : Tacrolimus
Description : polycythemia vera ttt: -Myelosupression -Plephotomy -X ray therapy ______________
Last Answer : Plephotomy
Description : Adult P.t recived a vaccine ( i don't remeber the name ) After that he complain of itching , tachycardia and SOB What is the ttt? IV hydrocortizone 500 mg SC epinephrine
Last Answer : SC epinephrine
Description : old, black macule on his back with irregular border and color variation : - Sq cell carcinoma - Basal cell carcinoma - Melanoma - Acanthic keratosis
Last Answer : Melanoma
Description : to increase absorption of oral iron , give with: - Vit C - Vit E - Zinc - Ca - Antacid
Last Answer : Vit C
Description : Pt. with long hix of hyperthyroidism to screen about the complication of hyperthyroidism do: liver us Ct brain Bone scan (for osteoporosis)
Last Answer : Bone scan (for osteoporosis)
Description : diffuse abdominal pain , bleeding per rectum and fever 38.3 c , preceded by urinary infection 3 weeks back treated with AB , diagnosis : Ischemic colitis Amoebic colitis Pseudomembranous colitis
Last Answer : Pseudomembranous colitis
Description : patient came with MI 2 day after addmission develop. Sever abdominal pain and bloody diarrhea وفياشياتانيهنسيتهاDX Ischemic colitis
Last Answer : Ischemic colitis
Description : A patient presents with long time history of knee pain suggestive of osteoarthritis. Now he complains of unilateral lower limb swelling and on examination there is +ve pedal & tibial pitting edema ... appropriate investigation? a. CXR b. ECG c. Echocardiography d. Duplex ultrasound of lower limb
Last Answer : d. Duplex ultrasound of lower limb
Description : months old baby brought by his parents complaining of abd. distention bilious vomiting, constipation, the parents informed that the constipation has been an issue since his birth what is the single diagnostic investigation to do ??barium enema pain xray ??metery rectal examination
Last Answer : barium enema
Description : years old male diagnosis as case of gastric ulcer , culture -ve h.pylori pathology –ve of cancer ttt: proton pumb inhibitor antihistamine after 6-8 wk do endoscope after therapy referral to surgery
Last Answer : proton pumb inhibitor
Description : attributable risk factor is :::??? measurement of exposed and not have the disease mius those exposed and have the disease
Last Answer : measurement of exposed and not have the disease mius those exposed and have the disease