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EMRS Accountant Mock Test - 2 - EMRS MCQ


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30 Questions MCQ Test EMRS Accountant Exam Mock Test Series 2024 - EMRS Accountant Mock Test - 2

EMRS Accountant Mock Test - 2 for EMRS 2024 is part of EMRS Accountant Exam Mock Test Series 2024 preparation. The EMRS Accountant Mock Test - 2 questions and answers have been prepared according to the EMRS exam syllabus.The EMRS Accountant Mock Test - 2 MCQs are made for EMRS 2024 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for EMRS Accountant Mock Test - 2 below.
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EMRS Accountant Mock Test - 2 - Question 1

Statements: 
All the pencils are pens.
All the pens are inks.

Conclusions:
1. All the pencils are inks.
2. Some inks are pencils.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 1

EMRS Accountant Mock Test - 2 - Question 2

Statements:
Some mangoes are yellow.
Some tixo are mangoes.

Conclusions:
(1) Some mangoes are green.
(2) Tixo is a yellow.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 2

From the image:

  • Some mangoes are green. No
  • Tixo is a yellow. maybe or may not be

Neither of the conclusions follows.

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EMRS Accountant Mock Test - 2 - Question 3

Direction: Study the following information carefully to answer the given questions:

If 'A () B' means 'B is the mother of A'

If 'A of B' means 'B is the father of A'

If 'A ÷ B' means 'B is the sister of A'

If 'A × B' means 'B is the brother of A'

If 'A + B' means 'B is the daughter of A'

If 'A - B' means 'B is the son of A'

Q. If 'P of Q + R' is given, then which of the following is true?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 3

'P of Q + R' means Q is the father of P, R is the daughter of Q.

Hence, R is the sister of P.

EMRS Accountant Mock Test - 2 - Question 4

Direction: Study the following information carefully to answer the given questions:

If 'A () B' means 'B is the mother of A'

If 'A of B' means 'B is the father of A'

If 'A ÷ B' means 'B is the sister of A'

If 'A × B' means 'B is the brother of A'

If 'A + B' means 'B is the daughter of A'

If 'A - B' means 'B is the son of A'

Q. If 'S x J + T' is given then which of the following is true?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 4

'S x J+T' means J is the brother of S, T is the daughter of J.

Hence, T is the niece of S.

EMRS Accountant Mock Test - 2 - Question 5

Directions: Study the following information carefully to answer the given Questions:

P^Q-P is the child of Q
P!Q-P is the parent of Q
P*Q - P is elder to Q
P#Q-P is younger to Q
P@Q-P is brother of Q
P&Q - P is wife of Q
P+Q-P is sister-in-law of Q

Q. If A!B^C+D&E@F^G!A, if B is the son of C, then how is A related to B?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 5

A ! B^C+D&E @F^G! A: A is parent of B, B is child of C, C is sister-in-law of D, D is wife of E, E is brother of F, F is child of G, G is parent of A. B is son of C.

EMRS Accountant Mock Test - 2 - Question 6

Sarita leaves from home .She walk 25m in North west direction and then 25m in south west direction.Next she walks 25m in south east direction.Finally she turn toward her house.Now in which direction she was moving ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 6

EMRS Accountant Mock Test - 2 - Question 7

If 3’o clock in a  watch.If the minute hand points towards the North east then the hour hand will point towards

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 7

EMRS Accountant Mock Test - 2 - Question 8

P, Q, R and S are four males. P is the eldest in the group but he is not the poorest, R is the richest but not the eldest, Q is elder than S but he is not elder than P or R, P is richer than Q but he is not richer than S. How the four persons can be arranged in decreasing order of their age and money ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 8

For Age according to question
P is eldest in the group.
R is not eldest in the group.
Q is elder than S but he is not elder than P or R.
Decreasing order ( age wise )
P > R > Q > S

For Money according to question
P is not the poorest.
R is the riches.
P is richer than Q but he is not richer than S
Decreasing order ( money wise )
R > S > P > Q

So Option B is correct

EMRS Accountant Mock Test - 2 - Question 9

In a cricket team, Dhoni is taller than Virat but not as tall as Raina, Rohit is shorter than Dhoni but taller than Shikhar. Who among them is the shortest ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 9

The data is inadequate becouse it is not given that who between Virat and Shikhar is taller. Hence, answer cannot be determined.

So Option D is correct

EMRS Accountant Mock Test - 2 - Question 10

 Read the following information carefully to answer the questions that follow.
I. Anita, Mahima Rajan, Lata, and Deepti are five cousins.
II. Anita is twice as old as Mahima.
III. Rajan is half the age of Mahima.
IV. Anita is half the age of Deepti.
V. Rajan is twice the age of Lata

Who is the youngest ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 10

Let Age of Mahima = x.
Age of Anita = 2x.
Age of Rajan = x/2.
Age of Deepti = 4x.
Age of Lata = x/4.
Now we have the following arrangements in descending order
Deepti > Anita > Mahima > Rajan > Lata

Lata is the youngest.

So Option C is correct

EMRS Accountant Mock Test - 2 - Question 11

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 11

(18 x 12)/3 = 72

and (32 x 16)/4 = 128

Therefore, (24 x 14)/? = 112

(336/?) = 112

? = (336/112)

? = 3.

EMRS Accountant Mock Test - 2 - Question 12

The volume of a gas is directly proportional to temperature and inversely proportional to pressure. If the gas occupies 400 cubic feet volume at some pressure, then by what percentage does the pressure need to be increased so as to compress the gas into a 4 cubic feet tank at constant temperature?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 12

V α T/P
Since temperature is constant, therefore
V α T/P
⇒ V1P1 = V2P2
400P1 = 4P2
P2 = 100P1
So, percentage increase 

EMRS Accountant Mock Test - 2 - Question 13

The manager of a circus decides to buy some animals for the show. He buys 10 giraffes costing as much as 24 dogs, 16 dogs costing as much as 4 oxen and 6 oxen costing as much as 4 elephants. If the cost of 10 elephants is Rs. 1,70,000, what is the cost of a giraffe?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 13

Cost of a giraffe = P
10 giraffes = 24 dogs
16 dogs = 4 oxen
6 oxen = 4 elephants
10 elephants = Rs. 1,70,000
P = Rs. [(24 × 4 × 4 × 1,70,000)/(10 × 16 × 6 × 10)]
P = Rs. (6,52,80,000/9600)
P = Rs. 6800

EMRS Accountant Mock Test - 2 - Question 14

A man has some hens and cows. If the number of heads be 48 and the number of feet equals 140, then the number of hens will be:

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 14

Let the number of hens be x and the number of cows be y.

Then, x + y = 48 .... (i)

  and 2x + 4y = 140   ⇒   x + 2y = 70 .... (ii)

Solving (i) and (ii) we get: x = 26, y = 22.

∴ The required answer = 26.

EMRS Accountant Mock Test - 2 - Question 15

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 15

EMRS Accountant Mock Test - 2 - Question 16

If p = – 7 and q = 12 and x2+px+q=0, then the value of ‘x’ is

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 16

EMRS Accountant Mock Test - 2 - Question 17

The roots of a quadratic equation x2−4px+4p2−q2=0 are

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 17

EMRS Accountant Mock Test - 2 - Question 18

If a = -2 and b = -5 then find the value of a3 + b3– a2 + b2 + 2a – 3b

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 18

a3 + b3– a2 + b2 + 2a – 3b
(-2)3 + (-5)3 – (-2)2 + (-5)2 + 2(-2) – 3(-5) = -8 -125-4+25-4+15 = -101

EMRS Accountant Mock Test - 2 - Question 19

The average marks of a group of 20 students on a test is reduced by 4 when the topper who scored 90 marks is replaced by a new student. How many marks did the new student have? 

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 19

Let initial average be x.
Then the initial total is 20x and the New average will be (x – 4),

The new total will be:
20(x – 4) = 20x – 80.

The reduction of 80 is created by the replacement. Hence, the new student has 80 marks less than the student he replaces. Hence, he must have scored 10 marks.

Short Cut:
The replacement has the effect of reducing the average marks for each of the 20 students by 4. Hence, the replacement must be 20 X 4 = 80 marks below the original.

Hence, answer = 10 marks

EMRS Accountant Mock Test - 2 - Question 20

Two cars started simultaneously towards each other and met each other 3 h 20 min later. How much time will it take the slower car to cover the whole distance if the first arrived at the place of departure of the second 5 hours later than the second arrived at the point of departure of the first?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 20

Let distance between the two places = d km
Let total time taken by faster horse = t hr
⇒ Total time taken by slower horse = (t + 5) hr,

Therefore,
speed of the faster horse = d/t km/hr
speed of the slower horse = d/(t + 5) km/hr 
The two horses meet each other in 3 hour 20 min i.e. in 3(1/3) hr = 10/3 hr
In this time, total distance travelled by both the horses together is d. 

d/(t+5) * 10/3 + d/t * 10/3 = d
⇒ 10/(3(t+5)) + 10/3t = 1
⇒ 10t + 10(t+5) = 3t(t+5)
⇒ 20t + 50 = 3t+ 15t
⇒ 3t− 5t − 50 = 0
⇒ 3t+ 10t − 15t − 50 = 0
⇒ t(3t + 10) − 5(3t + 10) = 0
⇒ (3t + 10)(t − 5) = 0
t = 5 (ignoring -ve value) 

Thus, Total time taken by slower horse = 5 + 5 = 10 hr

So Option B is correct

EMRS Accountant Mock Test - 2 - Question 21

Kamal started a business investing Rs 9000. After five months, Sameer joined with a capital of Rs 8000. If at the end of the year, they earn a profit of Rs. 6970, then what will be the share of Sameer in the profit ?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 21

Now as per question, Kamal invested for 12 months and Sameer invested for 7 months.
So Kamal : Sameer = (9000 × 12) : (8000 × 7)
= 108 : 56
= 27 : 14
Sameer Ratio in profit will be 

EMRS Accountant Mock Test - 2 - Question 22

A tap can fill a tank in 4 hours. After half the tank is filled, two more similar taps are opened. What is the total time taken to fill the tank completely?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 22

A tap can fill a tank in 4 hours.
Therefore the tap can fill half the tank in 2 hours.
Remaining part = 1/2
After half the tank is filled, two more similar taps are opened.
Hence, total number of taps becomes 3.
Part filled by one tap in 1 hour = 1/4
Part filled by three taps in 1 hour 
= 3 × 1/4 = 3/4
i.e., 4 taps can fill remaining half in 40 minutes.
Total time taken = 2 hour + 40 minute 
= 2 hour 40 minutes

EMRS Accountant Mock Test - 2 - Question 23

Three pipes A, B and C can fill a tank in 6 hours. After working at it together for 2 hours, C is closed and A and B can fill the remaining part in 7 hours. The number of hours taken by C alone to fill the tank is:

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 23

part filled in 2 hours = 
Remaining  part =  
∴ (A + B)'s 7 hour's work = 2/3
(A + B)'s 1 hour's work = 2/21
∴ C's 1 hour's work = {(A + B + C)'s 1 hour's  work} - {(A + B)'s 1 hour's work}

∴ C alone can fill the tank in 14 hours.

EMRS Accountant Mock Test - 2 - Question 24

A sum of money amounts to Rs.9800 after 5 years and Rs.12005 after 8 years at the same rate of simple interest. The rate of interest per annum is

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 24

We can get SI of 3 years = 12005 - 9800 = 2205

SI for 5 years = (2205/3)*5 = 3675 [so that we can get principal amount after deducting SI]

Principal = 9800 - 3675 = 6125 

So Rate = (100*3675)/(6125*5) = 12%

EMRS Accountant Mock Test - 2 - Question 25

If the diameter of a cylindrical drum is 1.5 m and the height is 1.5 m, then maximum how many smaller aluminium cylindrical cans can be completely filled by the liquid in the cylindrical drum, if the radius and height of each can are 0.2 metres and 0.4 metres, respectively?

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 25

According to the question:
Volume of the drum = πr2h

Volume of small can

Divide both the above volumes to get the maximum number of cans as 52.73, i.e. maximum 52 cans can be completely filled. 

EMRS Accountant Mock Test - 2 - Question 26

In a cricket match Kumble took three wickets less than twice the number of wickets taken by Srinath. The product of the number of wickets taken by these two is 20, then the number of wickets taken by Kumble is

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 26

 

Explanation:

Let the number of wickets taken by Srinath be x then the number of wickets taken by Kumble will be 2x−3
According to question, x(2x−3)=20

EMRS Accountant Mock Test - 2 - Question 27

(x2 + 1)2 - x2 = 0 has

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 27

EMRS Accountant Mock Test - 2 - Question 28

Henry Varnum Poor, editor of American Railroad Journal, drew the important elements of the image of the railroad together in 1851, ―Look at the results of this material progress, the vigor, life, and executive energy that followed in its train, rapidly succeeded by wealth, the refinement and intellectual culture of a high civilization. All this is typified, in a degree, by a locomotive. The combination in its construction of nice art and scientific application of power, its speed surpassing that of our proudest courser, and its immense strength, are all characteristic of our age and tendencies. To us, like the telegraph, it is essential, it constitutes a part of our nature, is a condition of our being what we are.

In the third decade of the nineteenth century, Americans began to define their character in light of the new railroads. They liked the idea that it took special people to foresee and capitalize on the promise of science. Railroad promoters, using the steam engine as a metaphor for what they thought Americans were and what they thought Americans were becoming, frequently discussed parallels between the locomotive and national character, pointing out that both possessed youth, power, speed, single-mindedness, and bright prospects.

Poor was, of course, promoting acceptance of railroads and enticing his readers to open their pocketbooks. But his metaphors had their dark side. A locomotive was quite unlike anything Americans had ever seen. It was large, mysterious and dangerous; many thought that it was a monster waiting to devour the unwary. There was a suspicion that a country founded upon Jeffersonian agrarian principles had bought a ticket and boarded a train pulled by some iron monster into the dark recesses of an unknown future.

To ease such public apprehensions, promoters, poets, editors, and writers alike adopted the notion that locomotives were really only ―iron horses,‖ an early metaphor that lingered because it made steam technology ordinary and understandable. Iron horse metaphors assuaged fears about inherent defects in the national character, prompting images of a more secure future, and made an alien technology less frightening, and even comforting and congenial.

Essayist Ralph Waldo Emerson saw the locomotive as an agent of domestic harmony. He observed that ―the locomotive and the steamboat, like enormous shuttles, shoot every day across the thousand various threads of national descent and employment and bind them fast in one web,"adding ―an hourly assimilation goes forward, and there is no danger that local peculiarities and hostilities should be preserved. To us Americans, it seems to have fallen as a political aid. We could not else have held the vast North America together, which we now engage to do."

Direction: Read the above Paragraph and answer the following Questions
Q. Suppose that an early nineteenth-century American inventor had developed a device that made it easier to construct multi-story building. How would early nineteenth-century Americans be expected to react to this invention?  

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 28

Mapping the Passage:

  • Para 1 describes the opinions of one railroad promoter (Poor), who tied the railroad to the progressive nature of American character.
  • Para 2 describes the American idea of the time that the railroad reflected elements of American character.
  • Para 3 and 4 discuss the fears associated with the railroad and the metaphors presented to counter them.
  • Para 5 describes the way that Americans were won over to the railroad by these metaphors (Emerson).

The new situation involves scientific progress much like the railroad, what does the author say about Americans‘ ideas about this?
Go back to Para 2: the author argues that Americans had a special fondness for science and progress. Therefore, they‘d endorse something that furthered these goals. So option (B) fits.

EMRS Accountant Mock Test - 2 - Question 29

Directions: Spot the error in the underlined part of the sentence and choose the correct sentence accordingly.

Though subjected to varying influences, the distinctive features of China's artistic activity possess a unity which is quite as complete as that of our Western art.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 29
  • There is no error in the original sentence nor does it need any improvement.
  • 'features' needs a plural verb 'possess'.
  • To establish comparison 'that of' is necessary.
EMRS Accountant Mock Test - 2 - Question 30

Directions: Spot the error in the underlined part of the sentence and choose the correct sentence accordingly.

In the fission reactions that nuclear power generation rely on today, heavy elements breaks into smaller ones.

Detailed Solution for EMRS Accountant Mock Test - 2 - Question 30

This is a pure subject-verb agreement question. The subject 'nuclear power generation' requires the singular verb 'relies' and 'heavy elements' requires the plural verb 'break'.

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