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Q. All those assets which are converted into cash in the normal course of business within one year are known as .

Q. Break - even point occurs at 40% of` total capacity, margin of safety will be .

Q. The budget prepared for replacement of assets, expansion of production facilities, adoption of new technologies etc. is .

Q. The budget which shows the budgeted quantity of output to be produced during a specific period is.

Q. A flexible budget is prepared for a _.

Q. . Turnover ratio is also known as .

Q. Average method of pricing the material issues is useful when .

Q. Depreciation on fixed assets is .

Q. Direct cost incurred can be identified with .

Q. One of the most important tools of cost planning is .