B. पूंजी स्टॉक और लाभ प्रवाह/Capital is stock and profit is flow
Step 1
Concept
Capital in a balance sheet is measured on a date while profit is earned during the year. In exams, link balance sheet items with stock and profit items with flow.
Step 2
Why this answer is correct
The correct answer is B. पूंजी स्टॉक और लाभ प्रवाह / Capital is stock and profit is flow. Capital in a balance sheet is measured on a date while profit is earned during the year. In exams, link balance sheet items with stock and profit items with flow.
Step 3
Exam Tip
तुलन पत्र की पूंजी किसी तारीख पर मापी जाती है जबकि लाभ वर्ष की अवधि में अर्जित होता है। परीक्षा में तुलन पत्र को स्टॉक और लाभ हानि को प्रवाह से जोड़ें।
Investment and depreciation both change capital stock during a period, so they are flows. In exams, quantities that change a stock are treated as flows.
Step 2
Why this answer is correct
The correct answer is C. दोनों प्रवाह / Both are flows. Investment and depreciation both change capital stock during a period, so they are flows. In exams, quantities that change a stock are treated as flows.
Step 3
Exam Tip
निवेश और मूल्यह्रास दोनों अवधि के दौरान पूंजी स्टॉक को बदलते हैं इसलिए प्रवाह हैं। परीक्षा में स्टॉक में परिवर्तन कराने वाली मात्राएँ प्रवाह मानी जाती हैं।
B. एक तारीख को खाते में जमा कुल राशि/Total amount deposited in the account on a date
Step 1
Concept
Total deposits in an account on a date are measured at a point of time, so they are stock. The act of depositing during a period is a flow.
Step 2
Why this answer is correct
The correct answer is B. एक तारीख को खाते में जमा कुल राशि / Total amount deposited in the account on a date. Total deposits in an account on a date are measured at a point of time, so they are stock. The act of depositing during a period is a flow.
Step 3
Exam Tip
एक तारीख को खाते में मौजूद कुल जमा राशि समय बिंदु पर मापी जाती है इसलिए स्टॉक है। जमा करने की क्रिया अवधि में हो तो प्रवाह होगी।
C. एक महीने में खाते में जमा राशि/Amount deposited into the account during a month
Step 1
Concept
Amount deposited during a month is an activity over a period, so it is a flow. In exams, words like during and in show a time period.
Step 2
Why this answer is correct
The correct answer is C. एक महीने में खाते में जमा राशि / Amount deposited into the account during a month. Amount deposited during a month is an activity over a period, so it is a flow. In exams, words like during and in show a time period.
Step 3
Exam Tip
एक महीने में जमा की गई राशि अवधि में हुई क्रिया है इसलिए प्रवाह है। परीक्षा में दौरान और में जैसे शब्द समय अवधि दिखाते हैं।
B. स्टॉक समय बिंदु पर और प्रवाह समय अवधि में मापा जाता है/Stock is measured at a point of time and flow over a period
Step 1
Concept
The basic basis of stock and flow is time reference. Price, ownership, or goods-service nature is not the main basis of classification.
Step 2
Why this answer is correct
The correct answer is B. स्टॉक समय बिंदु पर और प्रवाह समय अवधि में मापा जाता है / Stock is measured at a point of time and flow over a period. The basic basis of stock and flow is time reference. Price, ownership, or goods-service nature is not the main basis of classification.
Step 3
Exam Tip
स्टॉक और प्रवाह का मूल आधार समय संदर्भ है। कीमत स्वामित्व या वस्तु सेवा का प्रकार वर्गीकरण का मुख्य आधार नहीं है।
B. प्रारंभिक माल शेष स्टॉक और वृद्धि प्रवाह/Opening inventory is stock and increase is flow
Step 1
Concept
Opening inventory is at a point of time while increase occurs during a period. A balance is stock and a change in it is flow.
Step 2
Why this answer is correct
The correct answer is B. प्रारंभिक माल शेष स्टॉक और वृद्धि प्रवाह / Opening inventory is stock and increase is flow. Opening inventory is at a point of time while increase occurs during a period. A balance is stock and a change in it is flow.
Step 3
Exam Tip
प्रारंभिक माल शेष किसी समय बिंदु पर है जबकि वृद्धि अवधि में हुई है। शेष स्टॉक और उसमें बदलाव प्रवाह होता है।
B. संपत्ति स्टॉक और किराया प्रवाह/Wealth is stock and rent is flow
Step 1
Concept
Wealth is value available at a point of time while rent is income received over a period. A stock of wealth can generate a flow of income.
Step 2
Why this answer is correct
The correct answer is B. संपत्ति स्टॉक और किराया प्रवाह / Wealth is stock and rent is flow. Wealth is value available at a point of time while rent is income received over a period. A stock of wealth can generate a flow of income.
Step 3
Exam Tip
संपत्ति किसी समय पर उपलब्ध मूल्य है जबकि किराया अवधि में प्राप्त आय है। संपत्ति से आय प्रवाह निकल सकता है।
A. मशीन मूल्य स्टॉक और मूल्यह्रास प्रवाह/Machine value is stock and depreciation is flow
Step 1
Concept
The beginning value of the machine is at a point of time while annual depreciation is a fall over a period. Distinguish the fixed asset from its wear and tear.
Step 2
Why this answer is correct
The correct answer is A. मशीन मूल्य स्टॉक और मूल्यह्रास प्रवाह / Machine value is stock and depreciation is flow. The beginning value of the machine is at a point of time while annual depreciation is a fall over a period. Distinguish the fixed asset from its wear and tear.
Step 3
Exam Tip
शुरुआत का मशीन मूल्य समय बिंदु पर है जबकि वार्षिक मूल्यह्रास अवधि में हुई कमी है। स्थिर संपत्ति और उसकी घिसावट अलग पहचानें।
B. संचित बचत स्टॉक और वर्तमान बचत प्रवाह/Accumulated saving is stock and current saving is flow
Step 1
Concept
Accumulated saving is the total balance available at a time while saving of the current year is formed during a period. Accumulated amount is stock and new saving is flow.
Step 2
Why this answer is correct
The correct answer is B. संचित बचत स्टॉक और वर्तमान बचत प्रवाह / Accumulated saving is stock and current saving is flow. Accumulated saving is the total balance available at a time while saving of the current year is formed during a period. Accumulated amount is stock and new saving is flow.
Step 3
Exam Tip
संचित बचत किसी समय पर उपलब्ध कुल शेष है जबकि वर्तमान वर्ष की बचत अवधि में बनी है। संचित राशि स्टॉक और नई बचत प्रवाह है।
B. क्योंकि यह अवधि में पूंजी स्टॉक में जोड़ दिखाता है/Because it shows addition to capital stock during a period
Step 1
Concept
Capital formation shows addition to capital stock over a period, so it is a flow. In exams, understand formation as an addition to stock.
Step 2
Why this answer is correct
The correct answer is B. क्योंकि यह अवधि में पूंजी स्टॉक में जोड़ दिखाता है / Because it shows addition to capital stock during a period. Capital formation shows addition to capital stock over a period, so it is a flow. In exams, understand formation as an addition to stock.
Step 3
Exam Tip
पूंजी निर्माण समय अवधि में पूंजी स्टॉक में वृद्धि दिखाता है इसलिए प्रवाह है। परीक्षा में निर्माण को स्टॉक में जोड़ के रूप में समझें।
