QUIZ SESSION
Q1. Which of the following is a non-current liability?
A. Trade Payables
B. Bank Overdraft
C. 5-Year Bond Payable
D. Accrued Expenses
Q2. What does retained earnings represent on the Balance Sheet?
A. Cash kept in the bank
B. Accumulated net profits not distributed as dividends
C. Owner's capital injection
D. Long-term reserves
Q3. The Cash Flow from Operations is primarily derived from:
A. Net Profit + Non-Cash Items + Working Capital Adjustments
B. Profit After Tax + Capital Expenditures
C. Sales – Cost of Goods Sold
D. Opening Cash – Closing Cash
Q4. Which of the following affects the Profit & Loss but not the Cash Flow?
A. Depreciation
B. Loan Repayment
C. Inventory Purchase in Cash
D. Interest Paid
Q5. A company with negative working capital might indicate:
A. Excellent financial health
B. Strong cash reserves
C. Liquidity issues
D. High profitability
Q6. Matching:
Statement Key Component
1. Balance Sheet a. Net Profit
2. Income Statement b. Cash Flow from Investing
3. Cash Flow Statement c. Total Assets & Liabilities
Match:
A. 1–c, 2–a, 3–b
B. 1–a, 2–b, 3–c
C. 1–b, 2–c, 3–a
D. 1–c, 2–b, 3–a
Q7. Which of the following would you NOT find in a Balance Sheet?
A. Inventory
B. Cost of Goods Sold
C. Long-Term Loans
D. Share Capital
Q8. What is the formula for Return on Assets (ROA)?
A. Net Income / Equity
B. EBIT / Total Assets
C. Net Income / Total Assets
D. Operating Profit / Revenue
Q9. If a company’s Current Assets = NPR 200,000 and Current Liabilities = NPR 100,000, its
Current Ratio is:
A. 0.5
B. 1.0
C. 2.0
D. 3.0
Q10. A higher inventory turnover ratio typically indicates:
A. Poor sales
B. Efficient inventory management
C. Excess stock
D. Weak supply chain
Q11. Which ratio would a banker look at to assess the borrower’s repayment capacity?
A. Debt to Equity Ratio
B. Net Profit Margin
C. Interest Coverage Ratio
D. Gross Margin
Q12. Calculate Net Profit Margin:
Revenue = NPR 1,000,000, Net Profit = NPR 150,000
A. 5%
B. 10%
C. 15%
D. 20%
Q13. The DuPont formula is used to analyze:
A. Cash flows
B. Return on Equity
C. Asset turnover
D. Market value
Q14. A Debt-to-Equity ratio > 2 means:
A. Company is debt-free
B. More equity than debt
C. Highly leveraged
D. Strong profitability
15. Formula of Quick Ratio:
A. (Current Assets – Inventory) / Current Liabilities
B. Cash + Inventory / Liabilities
C. Net Profit / Liabilities
D. Total Assets / Total Liabilities
Q16. Which Excel function is best to find the Net Profit Margin (%) from data in two columns?
A. =SUM()
B. =IF()
C. =B2/A2
D. =VLOOKUP()
Q17. Which Excel tool allows you to simulate different financial outcomes by changing
assumptions?
A. Pivot Table
B. Scenario Manager
C. Goal Seek
D. Data Validation
Q18. Power BI visual best suited for showing “Sales Trend Over Time” is:
A. Bar Chart
B. Pie Chart
C. Line Chart
D. Card
Q19. In Power BI, what does DAX stand for?
A. Dynamic Analysis Expressions
B. Data Aggregation Extension
C. Data Analysis Expressions
D. Dashboard Analytics Extension
Q20. Which function is used in Power BI to calculate cumulative totals?
A. CALCULATE
B. SUMX
C. RUNNINGTOTAL
D. TOTALYTD
Q21. You observe a company’s revenue is increasing, but net profit is decreasing. What could be
the reason?
A. Reduction in cost
B. Increase in loan
C. Higher operating expenses
D. Increased sales
Q22. If Company A has better liquidity but lower profitability than Company B, which is more
creditworthy for short-term loans?
A. Company A
B. Company B
C. Both equally
D. Not enough information
Q23. Red Flag: A company shows high profit but negative cash from operations consistently.
This may suggest:
A. Overstated profit
B. Normal operations
C. High investment income
D. Efficient capital structure
Q24. Between two companies, one has ROE of 25%, the other 10%. Which statement is true?
A. Higher ROE always means better company
B. 25% ROE indicates higher risk or better performance
C. Both companies have equal performance
D. Lower ROE is always better
Q25. You are analyzing a startup’s first-year financials. What’s the most important aspect to
look at?
A. Inventory Turnover
B. Revenue vs Burn Rate
C. Net Profit Margin
D. Number of employees
