Explanation

Increase in sales = Rs. 60000 - Rs. 40000 = Rs. 20000
PV Ratio = Increase in Profit / Increase in sales
= 5000 / 20000 = 0.25

Explanation

hedge

a row of bushes or small trees planted close together, especially when forming a fence or boundary; hedgerow:

small fields separated by hedges.

any barrier or boundary: a hedge of stones.

Explanation

The World Trade Organization (WTO) is the only global international organization dealing with the rules of trade between nations.

The bulk of the WTO's current work comes from the 1986–94 negotiations called the Uruguay Round and earlier negotiations under the General Agreement on Tariffs and Trade

Explanation

Economic order quantity is that quantity at which cost of holding and carrying inventory is minimum and equal. Economic order quantity is the ideal order quantity

a company should purchase for its inventory given a set cost of production, a certain demand rate, and other variables. This is done to minimize inventory holding costs and order-related costs.

Explanation

Asset accounts are not closed at the end of an accounting period

Explanation

Consumption goods refer to those goods which satisfy the wants of the consumer directly.

These are not used in the production of other goods.

For example, food, shirts, shoes, etc.

Explanation

Rent expenses is not recorded in the Balance sheet

Explanation

Selecting a project with the quickest payback should be the criteria of selection when choosing among mutually exclusive projects

Explanation

Criterion for IRR   Accept IRR > Cost of capital

(Internal Rate of Return)

Explanation

Equity shares has the highest cost of capital.

Therefore, the correct answer is option (d)