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प्रश्न
Which of the following items is shown under the head ‘Current Assets’ while preparing the Balance Sheet of a company?
विकल्प
Trade Investment
Underwriting Commission
Inventories
Livestock
MCQ
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उत्तर
Inventories
Explanation:
Inventories are shown under Current Assets because they are expected to be sold or used within the company’s operating cycle (usually 12 months). This includes raw materials, work-in-progress, and finished goods. Other options like trade investments and livestock are non-current assets, while underwriting commission is an expense.
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