[{"id":3932,"question":"Receipts, which are non-recurring by nature, are called","choices":[{"text":"revenue receipts","value":"A"},{"text":"current receipts","value":"B"},{"text":"capital receipts","value":"C"},{"text":"capital profit","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":3931,"question":"Bad debts are","choices":[{"text":"deferred expenditure","value":"A"},{"text":"revenue expenditure","value":"B"},{"text":"capital expenditure","value":"C"},{"text":"none of these","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":3930,"question":"Which one of the following is appeared in the balance sheet ?","choices":[{"text":"revenue expenditure","value":"A"},{"text":"capital expenditure","value":"B"},{"text":"deferred revenue","value":"C"},{"text":"both b,c","value":"D"},{"value":"E"}],"correctAnswer":4},{"id":3928,"question":"Any expenditure incurred to increase the earning capacity of a business","choices":[{"text":"capital expenditure","value":"A"},{"text":"capital loss","value":"B"},{"text":"revenue loss","value":"C"},{"text":"revenue expenditure","value":"D"},{"value":"E"}],"correctAnswer":1},{"id":3927,"question":"Preliminary expenses incurred before the commencement of business","choices":[{"text":"revenue expenditure","value":"A"},{"text":"capital expenditure","value":"B"},{"text":"deferred revenue expenditure","value":"C"},{"text":"capital loss","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":3926,"question":"The outflow of funds to meet the running expenses of a business","choices":[{"text":"Revenue loss","value":"A"},{"text":"Revenue expenditure","value":"B"},{"text":"capital expenditure","value":"C"},{"text":"capital loss","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":3888,"question":"The debts, the recovery of which is uncertain are called","choices":[{"text":"Unbelievable debts","value":"A"},{"text":"unrealized debts","value":"B"},{"text":"doubtful debts","value":"C"},{"text":"both b and c","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":3887,"question":"Bad debts recovered should be credited to","choices":[{"text":"Balance Sheet","value":"A"},{"text":"Trading a/c","value":"B"},{"text":"Profit &amp; Loss a/c","value":"C"},{"text":"None of these","value":"D"},{"value":"E"}],"correctAnswer":3},{"id":3886,"question":"The bad debts which are showed in the trial balance are called","choices":[{"text":"new bad debts","value":"A"},{"text":"old bad debts","value":"B"},{"text":"further bad debts","value":"C"},{"text":"additional bad debts","value":"D"},{"value":"E"}],"correctAnswer":2},{"id":3884,"question":"Wages paid for installing a machine should be debited to","choices":[{"text":"Wages a/c","value":"A"},{"text":"Cash a/c","value":"B"},{"text":"Machinery a/c","value":"C"},{"text":"none of these","value":"D"},{"value":"E"}],"correctAnswer":3}]