AfterBoards Logo
Skip to main contentSkip to solution

CUET Accountancy 2025 PYQs13 May Shift 2. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2025 13 May Shift 2

Ratios

past year questions, Financial Statements, CUET Accountancy 2025 13 May Shift 2

Easy

Match List-I with List-II

List-IList-II
(A) Liquidity Ratios(I) Debt to Capital Employed Ratio
(B) Solvency Ratios(II) Net profit ratio
(C) Activity Ratios(III) Current Ratio
(D) Profitability Ratios(IV) Working capital Turnover Ratio

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 1

Liquidity Ratios measure the ability to meet short-term obligations. Current Ratio (Current Assets ÷ Current Liabilities) is a primary liquidity ratio.

Match: (A) → (III)

Solvency Ratios measure the ability to meet long-term obligations and assess financial stability. Debt to Capital Employed Ratio indicates the proportion of long-term debt in the capital structure.

Match: (B) → (I)

Activity Ratios (also called Turnover Ratios) measure how efficiently assets are utilized. Working Capital Turnover Ratio (Net Sales ÷ Working Capital) shows the efficiency of working capital usage.

Match: (C) → (IV)

Profitability Ratios measure the firm's ability to generate profits. Net Profit Ratio (Net Profit ÷ Net Sales × 100) indicates the percentage of sales converted to profit.

Match: (D) → (II)

Complete Matching:

  • (A) Liquidity Ratios → (III) Current Ratio
  • (B) Solvency Ratios → (I) Debt to Capital Employed Ratio
  • (C) Activity Ratios → (IV) Working Capital Turnover Ratio
  • (D) Profitability Ratios → (II) Net Profit Ratio

Correct Answer: Option 1

Related questions:

2025: 30 May Shift 1

Which technique is used to assess profitability, solvency and efficiency of an enterprise through the technique of ratio analysis?

2025: 13 May Shift 2

Average payment period is -

2022: 30 Aug Shift 2

What are the different types of liquidity ratios

A. Interest coverage ratio

B. Current ratio

C. Inventory turnover ratio

D. Gross profit ratio

E. Acid test ratio

Choose the correct answer from the options given below:

2026: 11 May Shift 2

The current ratio is 2 : 1. Which of the following transaction would improve current ratio of a company?

2023: 28 May Shift 1

Net Capital Employed is equal to :

(A) Fixed Assets + Current Assets - Long term liabilities

(B) Non current Assets + Current Assets - Current liabilities

(C) Fixed Assets + Current Assets - Equity

(D) Equity + Debt

(E) Current Assets - Current liabilities

Choose the correct answer from the options given below :

2025: 3 June Shift 1

Match List-I with List-II

List–IList–II
(A) Profitability Ratios(I) This refers to the ratios that are calculated for measuring the efficiency of operations of a business based on effective utilization of resources.
(B) Activity Ratios(II) The ability of a business to pay the amount due to stakeholders as and when it is due.
(C) Liquidity Ratios(III) The ability to meet its contractual obligations towards stakeholders, particularly towards external stakeholders.
(D) Solvency Ratios(IV) It refers to the analysis of profits in relation to revenue from operations or funds (or assets) employed in the business.

Choose the correct answer from the options given below:

Keyboard Shortcuts

  • Left arrow: Previous question
  • Right arrow: Next question
  • S key: Jump to solution
  • Q key: Jump to question

CUET Accountancy Past Year Questions (Topic-Wise)