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प्रश्न
Which one of the following is NOT a tool for analysing the financial statements of a company?
पर्याय
Comparative Statements
Revaluation Account
Cash Flow Statement
Ratio Analysis
MCQ
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उत्तर
Revaluation Account
Explanation:
- Comparative Statements are used to compare financial data over different periods.
- Cash Flow Statement helps analyse inflows and outflows of cash.
- Ratio Analysis evaluates financial performance using ratios.
- Revaluation Account is used in partnership accounting (e.g., admission/retirement of partners), not for analysing a company’s financial statements.
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