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प्रश्न
On issue of shares Premium is ______.
विकल्प
Profit
Income
Revenue Receipt
Capital Profit
MCQ
रिक्त स्थान भरें
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उत्तर
On issue of shares Premium is Capital Profit.
Explanation:
When shares are issued at a price above their face value, the excess (premium) received is called Securities Premium. It is not treated as normal business income or revenue receipt; instead, it is a capital profit because it arises from a capital transaction.
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क्या इस प्रश्न या उत्तर में कोई त्रुटि है?
अध्याय 6: Company Accounts - Issue of Shares - OBJECTIVE TYPE QUESTIONS [पृष्ठ ६.२०१]
