A. क्योंकि ऋण देयता है, उत्पादन आय नहीं/Because a loan is liability, not production income
Step 1
Concept
Taking a loan does not create new production income. It is a liability to be repaid in future.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि ऋण देयता है, उत्पादन आय नहीं / Because a loan is liability, not production income. Taking a loan does not create new production income. It is a liability to be repaid in future.
Step 3
Exam Tip
ऋण लेने से नई उत्पादन आय नहीं बनती। यह भविष्य में चुकाई जाने वाली देयता है।
A. क्योंकि यह देयता है, उत्पादन आय नहीं/Because it is a liability, not production income
Step 1
Concept
Taking a loan does not create current production. It is a liability to be repaid in future.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह देयता है, उत्पादन आय नहीं / Because it is a liability, not production income. Taking a loan does not create current production. It is a liability to be repaid in future.
Step 3
Exam Tip
ऋण लेने से वर्तमान उत्पादन नहीं बनता। यह भविष्य में चुकाने की देयता है।
A. क्योंकि यह देयता है, उत्पादन सेवा से अर्जित आय नहीं/Because it is a liability, not income earned from production service
Step 1
Concept
Taking a loan does not generate income, it creates a liability to repay. The income method looks at reward for factor service.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह देयता है, उत्पादन सेवा से अर्जित आय नहीं / Because it is a liability, not income earned from production service. Taking a loan does not generate income, it creates a liability to repay. The income method looks at reward for factor service.
Step 3
Exam Tip
ऋण लेना आय का सृजन नहीं करता, बल्कि चुकाने की देयता बनाता है। आय विधि में कारक सेवा का प्रतिफल देखा जाता है।
A. क्योंकि ऋण आय का सृजन नहीं, देयता बनाता है/Because a loan creates liability, not income
Step 1
Concept
Taking a loan is not a reward for factor service. It is a liability to be repaid in future.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि ऋण आय का सृजन नहीं, देयता बनाता है / Because a loan creates liability, not income. Taking a loan is not a reward for factor service. It is a liability to be repaid in future.
Step 3
Exam Tip
ऋण लेना उत्पादन कारक की सेवा का प्रतिफल नहीं है। यह भविष्य में चुकाई जाने वाली देयता है।
Total liability today is an outstanding amount at a point of time. New loan taken during the month is a flow occurring over a period.
Step 2
Why this answer is correct
The correct answer is D. स्टॉक और प्रवाह / Stock and flow. Total liability today is an outstanding amount at a point of time. New loan taken during the month is a flow occurring over a period.
Step 3
Exam Tip
आज की कुल देनदारी किसी समय बिंदु पर बकाया राशि है। महीने भर में लिया गया नया ऋण अवधि में हुआ प्रवाह है।
C. अस्थायी मांग पर बड़ा ऋण लेकर तुरंत विस्तार करना/Taking a large loan on temporary demand and expanding immediately
Step 1
Concept
Large investment on temporary demand is an unbalanced risk. In exams, check demand stability before expansion.
Step 2
Why this answer is correct
The correct answer is C. अस्थायी मांग पर बड़ा ऋण लेकर तुरंत विस्तार करना / Taking a large loan on temporary demand and expanding immediately. Large investment on temporary demand is an unbalanced risk. In exams, check demand stability before expansion.
Step 3
Exam Tip
अस्थायी मांग पर बड़ा निवेश असंतुलित जोखिम है। परीक्षा में विस्तार से पहले मांग स्थिरता देखें।
C. जोखिम और मांग स्थिरता का कमजोर आकलन/Weak assessment of risk and demand stability
Step 1
Concept
A large loan on temporary demand can be risky. In exams, check demand stability before expansion.
Step 2
Why this answer is correct
The correct answer is C. जोखिम और मांग स्थिरता का कमजोर आकलन / Weak assessment of risk and demand stability. A large loan on temporary demand can be risky. In exams, check demand stability before expansion.
Step 3
Exam Tip
अस्थायी मांग पर बड़ा ऋण जोखिमपूर्ण हो सकता है। परीक्षा में विस्तार से पहले मांग की स्थिरता देखें।
B. ऋण उपयोग और बाजार जोखिम मूल्यांकन/Loan use and market risk assessment
Step 1
Concept
Market and repayment ability should be checked before taking a loan. In exams connect loan decision with risk assessment.
Step 2
Why this answer is correct
The correct answer is B. ऋण उपयोग और बाजार जोखिम मूल्यांकन / Loan use and market risk assessment. Market and repayment ability should be checked before taking a loan. In exams connect loan decision with risk assessment.
Step 3
Exam Tip
उधार से पहले बाजार और भुगतान क्षमता देखनी चाहिए। परीक्षा में loan decision को risk assessment से जोड़ें।
A. वित्तीय निर्णय और जोखिम मूल्यांकन/Financial decision and risk assessment
Step 1
Concept
Repayment capacity and risk should be checked before taking a loan. In exams connect loan decision with financial planning.
Step 2
Why this answer is correct
The correct answer is A. वित्तीय निर्णय और जोखिम मूल्यांकन / Financial decision and risk assessment. Repayment capacity and risk should be checked before taking a loan. In exams connect loan decision with financial planning.
Step 3
Exam Tip
ऋण लेने से पहले भुगतान क्षमता और जोखिम देखना चाहिए। परीक्षा में loan decision को financial planning से जोड़ें।
A. वित्तीय सहायता अकेले पर्याप्त नहीं है/Financial support alone is not enough
Step 1
Concept
Enterprise needs market and safe mobility along with capital. In exams treat livelihood support as integrated.
Step 2
Why this answer is correct
The correct answer is A. वित्तीय सहायता अकेले पर्याप्त नहीं है / Financial support alone is not enough. Enterprise needs market and safe mobility along with capital. In exams treat livelihood support as integrated.
Step 3
Exam Tip
उद्यमिता में पूंजी के साथ बाजार और safe mobility भी चाहिए। परीक्षा में livelihood support को integrated मानें।
A. लागत, बिक्री संभावना, ब्याज और चुकौती योजना/Cost, sales possibility, interest and repayment plan
Step 1
Concept
A loan is useful only when income and repayment plans are clear. Exam tip: connect financial planning with enterprise security.
Step 2
Why this answer is correct
The correct answer is A. लागत, बिक्री संभावना, ब्याज और चुकौती योजना / Cost, sales possibility, interest and repayment plan. A loan is useful only when income and repayment plans are clear. Exam tip: connect financial planning with enterprise security.
Step 3
Exam Tip
ऋण तभी उपयोगी है जब आय और चुकौती की योजना स्पष्ट हो। परीक्षा में वित्तीय योजना को उद्यम सुरक्षा से जोड़ें।
Loan needs income and repayment planning. In exams connect loan with repayment planning.
Step 2
Why this answer is correct
The correct answer is A. कर्ज बोझ बढ़ सकता है / Debt burden may increase. Loan needs income and repayment planning. In exams connect loan with repayment planning.
Step 3
Exam Tip
ऋण के साथ आय और चुकाने की योजना जरूरी है। परीक्षा में loan को repayment planning से जोड़ें।
A. ब्याज शर्तें चुकाने की क्षमता और उद्देश्य/Interest terms repayment capacity and purpose
Step 1
Concept
A loan is useful when terms and repayment capacity are clear. In exams connect loan with financial planning.
Step 2
Why this answer is correct
The correct answer is A. ब्याज शर्तें चुकाने की क्षमता और उद्देश्य / Interest terms repayment capacity and purpose. A loan is useful when terms and repayment capacity are clear. In exams connect loan with financial planning.
Step 3
Exam Tip
ऋण तभी उपयोगी है जब शर्तें और चुकाने की क्षमता स्पष्ट हों। परीक्षा में loan को financial planning से जोड़ें।
C. आधारभूत धारणाएँ विकसित करना/Developing premises
Step 1
Concept
Future condition of interest and loans are planning premises. In exams, connect finance assumptions with premises.
Step 2
Why this answer is correct
The correct answer is C. आधारभूत धारणाएँ विकसित करना / Developing premises. Future condition of interest and loans are planning premises. In exams, connect finance assumptions with premises.
Step 3
Exam Tip
ब्याज और ऋण की भविष्य स्थिति planning premises हैं। परीक्षा में finance assumptions को premises से जोड़ें।
Interest rate is linked with cost of money and investment. In exams connect loans and interest with economic dimension.
Step 2
Why this answer is correct
The correct answer is B. आर्थिक आयाम / Economic dimension. Interest rate is linked with cost of money and investment. In exams connect loans and interest with economic dimension.
Step 3
Exam Tip
ब्याज दर धन लागत और निवेश से जुड़ी होती है। परीक्षा में ऋण और ब्याज को आर्थिक आयाम से जोड़ें।
A. वसूली खाते के क्रेडिट में/Credit of Realisation Account
Step 1
Concept
Loan from partner's wife is an external liability of the firm. Hence it is taken to Realisation Account like other liabilities.
Step 2
Why this answer is correct
The correct answer is A. वसूली खाते के क्रेडिट में / Credit of Realisation Account. Loan from partner's wife is an external liability of the firm. Hence it is taken to Realisation Account like other liabilities.
Step 3
Exam Tip
साझेदार की पत्नी से ऋण फर्म की बाहरी देनदारी है। इसलिए इसे वसूली खाते में अन्य देनदारियों की तरह लिया जाता है।
A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती है/It is treated like an outside liability
Step 1
Concept
Partner's loan is distinct from capital. It is repaid earlier.
Step 2
Why this answer is correct
The correct answer is A. क्योंकि यह बाहरी देनदारी जैसी मानी जाती है / It is treated like an outside liability. Partner's loan is distinct from capital. It is repaid earlier.
Step 3
Exam Tip
भागीदार ऋण को पूंजी से अलग माना जाता है। इसका भुगतान पहले होता है।
Lender is a liability and increase in liability is a loss. It is debited to revaluation account.
Step 2
Why this answer is correct
The correct answer is A. पुनर्मूल्यांकन हानि / Revaluation loss. Lender is a liability and increase in liability is a loss. It is debited to revaluation account.
Step 3
Exam Tip
ऋणदाता दायित्व है और दायित्व बढ़ना हानि है। इसे पुनर्मूल्यांकन खाते में डेबिट किया जाता है।
Lender is a liability and decrease in liability is a gain. It is credited to revaluation account.
Step 2
Why this answer is correct
The correct answer is A. पुनर्मूल्यांकन लाभ / Revaluation gain. Lender is a liability and decrease in liability is a gain. It is credited to revaluation account.
Step 3
Exam Tip
ऋणदाता दायित्व है और दायित्व कम होना लाभ है। इसे पुनर्मूल्यांकन खाते में क्रेडिट किया जाता है।
A. विलेख और सहमति से ऋण या अतिरिक्त पूँजी के रूप में/As loan or additional capital based on deed and agreement
Step 1
Concept
The nature of extra amount from partner is decided by the deed. Rules for loan interest and capital interest may differ.
Step 2
Why this answer is correct
The correct answer is A. विलेख और सहमति से ऋण या अतिरिक्त पूँजी के रूप में / As loan or additional capital based on deed and agreement. The nature of extra amount from partner is decided by the deed. Rules for loan interest and capital interest may differ.
Step 3
Exam Tip
साझेदार की अतिरिक्त राशि की प्रकृति विलेख से तय होती है। ऋण पर ब्याज और पूँजी पर ब्याज के नियम अलग हो सकते हैं।
