Which of the following does not fall under the category of Finance Cost (in the statement of P&L)? (A) Bank charges (B) Interest paid on Debentures (C) Interest paid on Public Deposits (D) Loss on issue of Debentures 4 Which head of current assets will display Interest that has accrued but not due on an investment? (A) Short-term Loans and advances (B) Current Investment (C) Other Current Assets (D) Cash and Cash equivalents 5. Financial statement analysis ignores ---------- elements. (A) Quantitative (B) Revenues (C) Qualitative (D) Material 6. In -------- Analysis of Financial Statement, analyst uses only single set of Financial Statements in the process of analysis. (A) Horizontal and Dynamic (B) Vertical and Dynamic (C) Horizontal and Static (D) Vertical and Static 7. When financial variables of single firm are analysed and compared over a period of time, it is called ---------- analysis? (A) Inter- firm (B) Intra-firm (C) Static (D) External
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