What body language shows you are listening?
turning away from the speaker
nodding and making eye contact
looking out of the window
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What body language shows you are listening?
turning away from the speaker
nodding and making eye contact
looking out of the window
Which of these is not a communication skill?
running
texting
chatting to people
Which of these is a communication skill?
talking at the same time as someone else
listening to what people say
putting your fingers in your ears
The original amount of preference share capital should be transferred to ...................account in the time of amalgamation in the books of vendor co.
Preference shareholders Account
Capital Reserve Account
Equity share capital Account
Realisation Account
Sandwich Board Advertisements is not suitable for the products like
Burger
Pizza
Cold drink
Television
What is the accounts payable turnover ratio?
Cost of goods sold / Average accounts payable
Average accounts payable / Cost of goods sold 2
Cost of goods sold / Total liabilities
Total liabilities / Cost of goods sold
What is the accounts receivable turnover ratio?
Net credit sales / Average accounts receivable
Average accounts receivable / Net credit sales 1
Net credit sales / Total assets
Total assets / Net credit sales
What is the most liquid asset?
Cash
Property, plant, and equipment
Inventory
Accounts receivable
What is the primary risk associated with insufficient working capital?
Increased risk of bankruptcy
Decreased market share
Loss of profitability
Inability to meet short-term obligations
What is temporary working capital?
The working capital that is financed with long-term debt
The working capital that is financed with equity
The minimum level of working capital that a company needs to operate
The working capital that fluctuates with the level of sales
What is permanent working capital?
The working capital that is financed with long-term debt
The working capital that is financed with equity
The minimum level of working capital that a company needs to operate
The working capital that fluctuates with the level of sales
What is a disadvantage of a JIT inventory system?
Increased risk of stockouts
Decreased risk of stockouts
No significant impact on the risk of stockouts
Decreased production flexibility
What are the benefits of a JIT inventory system?
Reduced inventory costs, improved quality, increased productivity
Increased inventory costs, reduced quality, decreased productivity
No significant impact on inventory costs, quality, or productivity
Increased inventory costs, improved quality, decreased productivity
What is a just-in-time (JIT) inventory system?
A system that aims to minimize inventory levels by ordering and receiving goods only as needed
A system that uses a fixed order quantity
A system that uses a fixed order interval
A system that uses a safety stock
What factors affect the level of safety stock?
Demand uncertainty
Lead time variability
Service level desired
All of the above
What is the primary risk associated with excessive working capital?
Loss of profitability
Inability to meet short-term obligations
Increased risk of bankruptcy
Decreased market share
What is a safety stock?
The minimum level of inventory that a company must maintain to avoid stockouts
The maximum level of inventory that a company can hold
The average level of inventory that a company holds
The level of inventory that a company orders each time it places an order
If a company is offered a 2/10, net 30 credit term, what is the effective annual cost of not taking the discount?
Approximately 36.73%
Approximately 18.27%
Approximately 9.14%
Approximately 4.57%
How is the cost of not taking a cash discount calculated?
[(Discount % / (100% - Discount %)) x (365 days / (Credit period - Discount period))]
[(Discount % / (100% - Discount %)) x (365 days / (Discount period - Credit period))]
[(100% - Discount %) / Discount %] x (365 days / (Credit period - Discount period))
[(100% - Discount %) / Discount %] x (365 days / (Discount period - Credit period))
What is the cost of not taking a cash discount?
The effective interest rate that a company pays for not taking the discount
The discount that the company forgoes by not paying early
The cost of lost sales due to tight credit policies
The cost of bad debts