PERA PAST PAPERS AND SYLLABUS
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چار آپشن میں سے کسی ایک پر کلک کرنے سے جواب سرخ ہو جائے گا۔
شراکت کا مارجن کیا ہوتا ہے؟
- Sales − Fixed Cost
- Sales − Variable Cost
- Sales + Variable Cost
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Contribution Margin is calculated as Sales − Variable Cost.
- It represents the amount available to cover fixed costs and then provide profit.
- Variable costs change with the level of production or sales.
- Fixed costs are deducted after calculating the contribution margin.
Last verified on 14-08-2026
اکاؤنٹنگ مساوات کی درست شکل کیا ہے؟
- Assets = Liabilities + Equity
- Assets + Liabilities = Equity
- Assets – Liabilities = Equity
- None of these
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Explanation
- The correct accounting equation is Assets = Liabilities + Equity.
- It shows that a company's assets are financed by liabilities and owners' equity.
Last verified on 14-08-2026
وہ وسائل جو طویل عرصے تک فراہم کرتے ہیں، انہیں مدت کیا کہتے ہیں؟
- Assets
- Liabilities
- Expenses
- None of these
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Explanation
- Resources that provide long-term benefits are called Assets.
- Assets are resources controlled by a business that are expected to provide future economic benefits.
- Examples include buildings, machinery, equipment, and long-term investments.
Last verified on 14-08-2026
ورکنگ کیپیٹل کس طرح حساب کیا جاتا ہے؟
- Current Liabilities − Current Assets
- Current Assets − Current Liabilities
- Current Assets + Current Liabilities
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- Working Capital is calculated as Current Assets − Current Liabilities.
- Current assets include cash, inventory, receivables, and other short-term assets.
- Current liabilities include short-term debts, payables, and other obligations due within one year.
- Working capital measures a company's short-term financial position and liquidity.
Last verified on 14-08-2026
- Exchange risk
- Business profit
- Sales revenue
- None of these
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Explanation
- Hedging reduces exchange risk.
- Hedging is a financial technique used to protect against unfavorable currency exchange-rate movements.
- It helps reduce uncertainty in the value of future foreign-currency payments or receipts.
Last verified on 14-08-2026
ایک بک کیپر غلطی سے سرمائے کے اخراجات کی چیز کو محصول کے اخراجات کے طور پر سمجھتا ہے۔ اس غلطی کے اثرات کیا ہیں؟
- Net profit is overstated
- Total assets are understated
- Gross profit is understated
- Total assets are overstated
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- If a capital expenditure is mistakenly treated as revenue expenditure, total assets are understated.
- This error reduces the recorded value of assets and expenses.
- It causing the net profit to be overstated because the capital expenditure.
- It should be capitalized, is incorrectly recorded as an expense.
Last verified on 14-08-2026
متغیر لاگت اور سیگمنٹ رپورٹنگ سیگمنٹ مارجن میں کیسے کیلکولیشن کیا جاتا ہے؟
- Sales − Variable Costs
- Segment Contribution Margin − Traceable Fixed Costs
- Sales − Fixed Costs
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- In variable costing and segment reporting, segment margin is calculated as Segment Contribution Margin − Traceable Fixed Costs.
- Segment Contribution Margin is sales revenue minus variable costs.
- Traceable fixed costs are fixed costs directly attributable to a specific segment.
- Segment margin shows how much a segment contributes toward common fixed costs and overall profit.
Last verified on 14-08-2026
مستطیل کے دائرہ کار کا فارمولا کیا ہے؟
- 2 (length + width)
- 2 (length × width)
- Length + width
- None of these
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Explanation
- The formula for the perimeter of a rectangle is 2(length + width).
- A rectangle has two equal lengths and two equal widths.
- Therefore, perimeter = length + width + length + width.
- Simplified formula: P = 2(l + w).
Last verified on 14-08-2026
مجموعی ترجیحی اسٹاک میں غیر ادا شدہ منافع کو کس سے پہلے ادا کرنا ضروری ہے؟
- Paying any future cash dividend to common shareholders
- Paying interest on debt
- Issuing new shares
- None of these
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Explanation
- In cumulative preferred stock, unpaid dividends must be paid before paying any future cash dividend to common shareholders.
- Unpaid preferred dividends are called dividends in arrears.
- These accumulated dividends must be paid before common shareholders receive cash dividends.
Last verified on 14-08-2026
- Disclose only financial statements
- Disclose voting records and conflicts of interest
- Avoid voting in company matters
- None of these
اس سوال کو وضاحت کے ساتھ پڑھیں
Explanation
- According to OECD principles, institutional investors are expected to disclose their voting policies, voting records, and conflicts of interest.
- This promotes transparency and accountability in corporate governance.
- Institutional investors should exercise their ownership rights responsibly.
Last verified on 14-08-2026
