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Q. The ratio establishes the relationship between profit before interest and tax and fixed interest charges is.

Q. ………budget gives an estimate of the anticipated receipts and payment of cash during the budget period.

Q. Variable costs change..................................with change in output.

Q. Any transaction between a current account and another current account does not Affect .

Q. Principle’ for preparation of working capital statement -Decrease in current Liability .

Q. Costing refers to the techniques and processes of

Q. In transportation costing a composite unit such as.......................is used.

Q. Overhead cost is the total of .

Q. Basic objectives of cost accounting is .

Q. Return on equity is also called