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प्रश्न
Capital receipts are usually obtained in case of a company from:
पर्याय
From issue of shares, debentures
Borrowings
Sale of fixed assets or investments
All of the above
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उत्तर
All of the above
Explanation:
- Capital receipts refer to the receipts of a non-recurring nature.
- Some examples of capital receipts are Borrowings, Amount received from the sale of investments and fixed assets, Capital raised by an issue of shares and debentures, etc.
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संबंधित प्रश्न
Distinguish between capital and revenue expenditure and state whether the following statements are items of capital or revenue expenditure:
- Expenditure incurred on repairs and whitewashing at the time of purchase of an old building in order to make it usable.
- Expenditure incurred to provide one more exit in a cinema hall in compliance with a government order.
- Registration fees paid at the time of purchase of a building.
- Expenditure incurred in the maintenance of a tea garden which will produce tea after four years.
- Depreciation charged on a plant.
- The expenditure incurred in erecting a platform on which a machine will be fixed.
- Advertising expenditure, the benefits of which will last for four years.
Premium received on issue of shares is a ______.
A receipt is a capital receipt:
______ involves creation of liability and is shown on the liabilities side of the balance sheet.
Give three examples of Revenue receipts.
Amount obtained from a customer previously written off as bad debt is a ______ receipt.
Premium paid on issue of shares is a capital receipt.
A receipt in substitution of an income is revenue receipt.
Compensation received for the surrender of a right is a revenue receipt.
Sale of securities by an investment company is a capital receipt.
