Ratio Analysis Accounting MCQs 2026
79 questions with detailed answers · 32 from past papers · 8 quiz batches available
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- Q1Past Paper · PPSC/FPSC/NTShard
Break-even 60: fixed cost Rs 375,000, SP Rs 245, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q2medium
Break-even 59: fixed cost Rs 370,000, SP Rs 240, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q3Past Paper · PPSC/FPSC/NTShard
Break-even 58: fixed cost Rs 365,000, SP Rs 235, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q4medium
Break-even 57: fixed cost Rs 360,000, SP Rs 230, VC Rs 120 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q5hard
Break-even 56: fixed cost Rs 355,000, SP Rs 225, VC Rs 141 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q6Past Paper · PPSC/FPSC/NTSmedium
Break-even 55: fixed cost Rs 350,000, SP Rs 220, VC Rs 138 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q7hard
Break-even 28: fixed cost Rs 215,000, SP Rs 235, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q8Past Paper · PPSC/FPSC/NTSmedium
Break-even 27: fixed cost Rs 210,000, SP Rs 230, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q9hard
Break-even 26: fixed cost Rs 205,000, SP Rs 225, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q10medium
Break-even 25: fixed cost Rs 200,000, SP Rs 220, VC Rs 120 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q11Past Paper · PPSC/FPSC/NTShard
Break-even 24: fixed cost Rs 195,000, SP Rs 215, VC Rs 141 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q12medium
Break-even 23: fixed cost Rs 190,000, SP Rs 210, VC Rs 138 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q13hard
Break-even 22: fixed cost Rs 185,000, SP Rs 205, VC Rs 135 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q14Past Paper · PPSC/FPSC/NTSmedium
Break-even 21: fixed cost Rs 180,000, SP Rs 200, VC Rs 132 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q15hard
Break-even 20: fixed cost Rs 175,000, SP Rs 245, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q16medium
Break-even 19: fixed cost Rs 170,000, SP Rs 240, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q17Past Paper · PPSC/FPSC/NTShard
Break-even 18: fixed cost Rs 165,000, SP Rs 235, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q18medium
Break-even 17: fixed cost Rs 160,000, SP Rs 230, VC Rs 120 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q19Past Paper · PPSC/FPSC/NTShard
Break-even 16: fixed cost Rs 155,000, SP Rs 225, VC Rs 141 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q20medium
Break-even 15: fixed cost Rs 150,000, SP Rs 220, VC Rs 138 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q21hard
Break-even 14: fixed cost Rs 145,000, SP Rs 215, VC Rs 135 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q22Past Paper · PPSC/FPSC/NTSmedium
Break-even 13: fixed cost Rs 140,000, SP Rs 210, VC Rs 132 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q23hard
Break-even 12: fixed cost Rs 135,000, SP Rs 205, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q24medium
Break-even 11: fixed cost Rs 130,000, SP Rs 200, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q25Past Paper · PPSC/FPSC/NTShard
Break-even 10: fixed cost Rs 125,000, SP Rs 245, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q26hard
Break-even 8: fixed cost Rs 115,000, SP Rs 235, VC Rs 141 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q27Past Paper · PPSC/FPSC/NTSmedium
Break-even 7: fixed cost Rs 110,000, SP Rs 230, VC Rs 138 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q28hard
Break-even 6: fixed cost Rs 105,000, SP Rs 225, VC Rs 135 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q29medium
Break-even 5: fixed cost Rs 100,000, SP Rs 220, VC Rs 132 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q30Past Paper · PPSC/FPSC/NTShard
Break-even 4: fixed cost Rs 95,000, SP Rs 215, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q31medium
Break-even 3: fixed cost Rs 90,000, SP Rs 210, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q32medium
Break-even 1: fixed cost Rs 80,000, SP Rs 200, VC Rs 120 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q33easy
Semi-variable cost in accounting refers to
💡 Explanation:semi-variable cost is a core 15 concept for PPSC/FPSC/NTS exams.
- Q34Past Paper · PPSC/FPSC/NTShard
Operating leverage in accounting refers to
💡 Explanation:operating leverage is a core 15 concept for PPSC/FPSC/NTS exams.
- Q35medium
Target profit sales in accounting refers to
💡 Explanation:target profit sales is a core 15 concept for PPSC/FPSC/NTS exams.
- Q36Past Paper · PPSC/FPSC/NTSeasy
P/V ratio in accounting refers to
💡 Explanation:P/V ratio is a core 15 concept for PPSC/FPSC/NTS exams.
- Q37hard
Contribution per unit in accounting refers to
💡 Explanation:contribution per unit is a core 15 concept for PPSC/FPSC/NTS exams.
- Q38Past Paper · PPSC/FPSC/NTSmedium
Variable cost in accounting refers to
💡 Explanation:variable cost is a core 15 concept for PPSC/FPSC/NTS exams.
- Q39easy
Fixed cost in accounting refers to
💡 Explanation:fixed cost is a core 15 concept for PPSC/FPSC/NTS exams.
- Q40Past Paper · PPSC/FPSC/NTSeasy
Contribution margin in accounting refers to
💡 Explanation:contribution margin is a core 15 concept for PPSC/FPSC/NTS exams.
- Q41medium
Break-even point in accounting refers to
💡 Explanation:break-even point is a core 15 concept for PPSC/FPSC/NTS exams.
- Q42Past Paper · PPSC/FPSC/NTShard
Margin of safety in accounting refers to
💡 Explanation:margin of safety is a core 15 concept for PPSC/FPSC/NTS exams.
- Q43Past Paper · PPSC/FPSC/NTShard
Break-even 2: fixed cost Rs 85,000, SP Rs 205, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q44medium
Break-even 29: fixed cost Rs 220,000, SP Rs 240, VC Rs 132 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q45Past Paper · PPSC/FPSC/NTShard
Break-even 30: fixed cost Rs 225,000, SP Rs 245, VC Rs 135 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q46medium
Break-even 31: fixed cost Rs 230,000, SP Rs 200, VC Rs 138 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q47Past Paper · PPSC/FPSC/NTShard
Break-even 32: fixed cost Rs 235,000, SP Rs 205, VC Rs 141 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q48medium
Break-even 33: fixed cost Rs 240,000, SP Rs 210, VC Rs 120 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q49hard
Break-even 34: fixed cost Rs 245,000, SP Rs 215, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q50Past Paper · PPSC/FPSC/NTSmedium
Break-even 35: fixed cost Rs 250,000, SP Rs 220, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q51hard
Break-even 36: fixed cost Rs 255,000, SP Rs 225, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q52medium
Break-even 37: fixed cost Rs 260,000, SP Rs 230, VC Rs 132 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q53Past Paper · PPSC/FPSC/NTShard
Break-even 38: fixed cost Rs 265,000, SP Rs 235, VC Rs 135 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q54medium
Break-even 39: fixed cost Rs 270,000, SP Rs 240, VC Rs 138 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q55hard
Break-even 40: fixed cost Rs 275,000, SP Rs 245, VC Rs 141 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q56Past Paper · PPSC/FPSC/NTSmedium
Break-even 41: fixed cost Rs 280,000, SP Rs 200, VC Rs 120 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q57hard
Break-even 42: fixed cost Rs 285,000, SP Rs 205, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q58medium
Break-even 43: fixed cost Rs 290,000, SP Rs 210, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q59Past Paper · PPSC/FPSC/NTShard
Break-even 44: fixed cost Rs 295,000, SP Rs 215, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q60medium
Break-even 45: fixed cost Rs 300,000, SP Rs 220, VC Rs 132 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q61Past Paper · PPSC/FPSC/NTShard
Break-even 46: fixed cost Rs 305,000, SP Rs 225, VC Rs 135 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q62medium
Break-even 47: fixed cost Rs 310,000, SP Rs 230, VC Rs 138 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q63hard
Break-even 48: fixed cost Rs 315,000, SP Rs 235, VC Rs 141 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q64hard
Break-even 50: fixed cost Rs 325,000, SP Rs 245, VC Rs 123 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q65medium
Break-even 51: fixed cost Rs 330,000, SP Rs 200, VC Rs 126 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q66Past Paper · PPSC/FPSC/NTShard
Break-even 52: fixed cost Rs 335,000, SP Rs 205, VC Rs 129 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q67medium
Break-even 53: fixed cost Rs 340,000, SP Rs 210, VC Rs 132 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q68hard
Break-even 54: fixed cost Rs 345,000, SP Rs 215, VC Rs 135 per unit. Break-even units approximately
💡 Explanation:BEP units = Fixed cost / Contribution per unit.
- Q69Past Paper · PPSC/FPSC/NTSeasy
Current ratio in accounting refers to
💡 Explanation:current ratio is a core 21 concept for PPSC/FPSC/NTS exams.
- Q70medium
Quick ratio in accounting refers to
💡 Explanation:quick ratio is a core 21 concept for PPSC/FPSC/NTS exams.
- Q71Past Paper · PPSC/FPSC/NTShard
Debt to equity ratio in accounting refers to
💡 Explanation:debt to equity ratio is a core 21 concept for PPSC/FPSC/NTS exams.
- Q72easy
Return on assets in accounting refers to
💡 Explanation:return on assets is a core 21 concept for PPSC/FPSC/NTS exams.
- Q73Past Paper · PPSC/FPSC/NTSmedium
Return on equity in accounting refers to
💡 Explanation:return on equity is a core 21 concept for PPSC/FPSC/NTS exams.
- Q74hard
Gross profit margin in accounting refers to
💡 Explanation:gross profit margin is a core 21 concept for PPSC/FPSC/NTS exams.
- Q75Past Paper · PPSC/FPSC/NTSeasy
Net profit margin in accounting refers to
💡 Explanation:net profit margin is a core 21 concept for PPSC/FPSC/NTS exams.
- Q76medium
Inventory days in accounting refers to
💡 Explanation:inventory days is a core 21 concept for PPSC/FPSC/NTS exams.
- Q77Past Paper · PPSC/FPSC/NTShard
Receivable days in accounting refers to
💡 Explanation:receivable days is a core 21 concept for PPSC/FPSC/NTS exams.
- Q78easy
Payable days in accounting refers to
💡 Explanation:payable days is a core 21 concept for PPSC/FPSC/NTS exams.
- Q79Past Paper · PPSC/FPSC/NTSeasy
Ratio 2: current assets Rs 158,000, current liabilities Rs 79,000. Current ratio is
💡 Explanation:Current ratio = Current assets / Current liabilities.