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EMRS Accountant Mock Test - 3 - EMRS MCQ


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30 Questions MCQ Test EMRS Accountant Exam Mock Test Series 2025 - EMRS Accountant Mock Test - 3

EMRS Accountant Mock Test - 3 for EMRS 2025 is part of EMRS Accountant Exam Mock Test Series 2025 preparation. The EMRS Accountant Mock Test - 3 questions and answers have been prepared according to the EMRS exam syllabus.The EMRS Accountant Mock Test - 3 MCQs are made for EMRS 2025 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for EMRS Accountant Mock Test - 3 below.
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EMRS Accountant Mock Test - 3 - Question 1

In the following question assuming the given statements to be true, find which of the conclusion among given conclusions is/are definitely true and give your answers accordingly.

Statements:

B > C; C < D; D > E; E > F

Conclusions:

I. C < F

II. B > D

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 1

Given statements: B > C; C E; E > F

On combining: B > C < D > E < F

Conclusions:

I. C < F → False (as C < D > E < F → clear relationship between F and D cannot be determined)

II. B > D → False (as B > C < D → clear relation between B and D cannot be determined)

Hence, none of the conclusions is true.

EMRS Accountant Mock Test - 3 - Question 2

In the following question assuming the given statements to be True, find which of the conclusion among given conclusions is/are definitely true and then give your answers accordingly.

Statement: 
P > S ≥ M = L < J = N

Conclusions:

I. L < N

II. P > M

III. S = L 

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

Given statement: P > S ≥ M = L < J = N

I. L < N → True (as L < J = N)

II. P > M → True (as P > S ≥ M)

III. S = L → False (as S ≥ M = L gives either S = L or S > L)

Hence, both conclusions I and II are true.

EMRS Accountant Mock Test - 3 - Question 3

Statements:
All the actors are girls.
All the girls are beautiful.

Conclusions:
1. All the actors are beautiful.
2. Some girls are actors.

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

EMRS Accountant Mock Test - 3 - Question 4

Statements:
All the harmoniums are instruments.
All the instruments are flutes.

Conclusions:
(1) All the flutes are instruments.
(2) All the harmoniums are flutes.

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 4

Since all the harmoniums are instruments and all instruments are flutes, then flutes include instruments and harmoniums. And instruments include harmoniums.
(i) All flutes cannot be instruments, because instruments are flutes, but flutes can contain something else as well.
(ii) All the harmoniums are flutes because harmoniums are instruments and instruments are flutes.

EMRS Accountant Mock Test - 3 - Question 5

P is 15m to the west of Q. R is 13m to the south of Q and 5m to the east of S. T is 20m to the north of S.T is 10m to the east of U…….

Q.

In which direction R with respect to P

EMRS Accountant Mock Test - 3 - Question 6

N is more intelligent than M. M is not as intelligent as Y. X is more intelligent than Y but not as good as N. Who is the most intelligent of all ?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 6

According to the question,
N > M
Y > M
N > X > Y
On arranging the above data, we get
&becaul; N > X > Y > M
So, N is the most intelligent among them.

So Option A is correct

EMRS Accountant Mock Test - 3 - Question 7

Q. In a queue, Rahul is fourteenth from the front and John is seventeenth from the end, while Alisha is in between Rahul and John. There are 48 persons in the queue, how many persons are there between Rahul and Alisha?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 7

Rahul’s position 14th from front
John’s Position 17th from last 
Alisha is between them


People between them 48 – (14+17) = 17
Where the midmost is Alisha 
So she has 8 people on either of her side.

So Option A is correct

EMRS Accountant Mock Test - 3 - Question 8

There are five persons sitting on a bench. The one, who is at extreme left, is heaviest. D is second from right and is the lightest. A is sitting to left of B, who is heavier than him. C is heavier than B but is not the heaviest.

Q. Who is 4th from right?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 8

Correct Answer :- C

Explanation : As A is sitting to the left of B and it is also said who is heavier than him , means A is heavier than B.

Then it says C is heavier than B but not heaviest, so C will come after A.

And lastly it says that D is second from right that means Q will occupy the 1st position from right

The sequence will be :

A C B D Q

So Option C is correct

EMRS Accountant Mock Test - 3 - Question 9

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 9

(7 x 3) + 8 = 29

(4 x 3) + 7 = 19

(5 x ?) + 6 = 31

? = 5.

EMRS Accountant Mock Test - 3 - Question 10

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 10

(12)2 - (8)2 = 80

and (16)2 - (7)2 = 207

Therefore (25)2 - (21)2 = 184.

EMRS Accountant Mock Test - 3 - Question 11

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 11

EMRS Accountant Mock Test - 3 - Question 12

'Table' is related to 'Wood' in the same way as 'Shirt' is related to:

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 12

As 'Table' is made from 'Wood' in the same way 'Shirt' is made from 'Cloth'.

EMRS Accountant Mock Test - 3 - Question 13

If REUNION LIMITED is written as QAOMEIM KELESAC, how will SCHOOL be written?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 13

C is the correct option.In the given coded word each constant is substituted by preceding constant and each vowel is also substituted by preceding vowel. Hence, SCHOOL will be codes as RBGIIK.

EMRS Accountant Mock Test - 3 - Question 14

The average of 7 consecutive number is n, if the next 2 number also included then the new average will be increased by ?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 14

Avg of 7 no= (7+1)/2 = 8/2 = 4
Avg of 9 no = (9+1)/2 = 5
5- 4 = 1
Hence increased by 1

EMRS Accountant Mock Test - 3 - Question 15

The average number of runs scored by Virat Kohli in four innings is 48. In the fifth inning, Kohli scores some runs such that his average now becomes 60. In the 6th innings he scores 12 runs more than his fifth innings and now the average of his last five innings becomes 78. How many runs did he score in his first innings? (He does not remain not out in any of the innings)

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 15

Runs scored by Kohli in first 4 innings = 48*4 = 192
Average of 5 innings is 60, so total runs scored after 5 innings = 60*5 = 300
Hence runs scored by Kohli in fifth inning = 300 – 192 = 108
It is given that in 6th innings he scores 12 runs more than this, so he must score 120 in the sixth inning. Hence total runs scored in 6 innings = 300+120 = 420
Now average of last five innings is 78, so runs scored in last innings = 390
Hence runs scored in first inning = 420 – 390 = 30.

EMRS Accountant Mock Test - 3 - Question 16

If 4 (P's Capital ) = 6 ( Q's Capital ) = 10 ( R's Capital ) , then out of the total profit of Rs 4650 , R will receive

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 16

Let
P's capital = p,
Q's capital = q and
R's capital = r.
Then

EMRS Accountant Mock Test - 3 - Question 17

A large tanker can be filled by two pipes A and B in 60 minutes and 40 minutes respectively. How many minutes will it take to fill the tanker from empty state if B is used for half the time and A and B fill it together for the other half?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 17

Part filled by (A + B) in 1 minute = 
Suppose the tank is filled in x minutes.
Then, 
⇒ x = 30 min.

EMRS Accountant Mock Test - 3 - Question 18

A leak in the bottom of a tank can empty the full tank in 6 hours. An inlet pipe fills water at the rate of 4 liters a minute. When the tank is full, the inlet is opened and due to the leak, the tank is empty in 24 hours. How many liters does the cistern hold?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 18

Part emptied by the leak in 1 hour = 1/6
Net part emptied by the leak and the inlet pipe in 1 hour = 1/24
Part filled by the inlet pipe in 1 hour 
i.e., inlet pipe fills the tank in 8 hours = (8 * 60) minutes = 480 minutes
Given that the inlet fills water at the rate of 4 liters a minute
Hence, water filled in 480 minutes = 480 * 4 = 1920 litre
i.e., The cistern can hold 1920 litre

EMRS Accountant Mock Test - 3 - Question 19

By selling a cap for ₹ 29.75, a man gains 6.25%. What will be the CP of the cap?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 19

The SP = 106.25% of the CP. Thus, CP = 29.75/1.0625
= ₹ 28.

EMRS Accountant Mock Test - 3 - Question 20

A steel wire is bent in the shape of a square having semi-perimeter as 18 cm and an area of 81 cm2, and then the same wire is again bent to make a circle. Find the ratio of the area of square to that of circle.
 

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 20

Semi-perimeter (2a) = 18 cm
Area (a × a) = 81 cm2
Solving both, we get a = 9 cm.
Now, circumference = 2 × 18 = 36
So, r = 
Area of circle = 

EMRS Accountant Mock Test - 3 - Question 21

Solve the quadratic equation x2 – ix + 6 = 0

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 21

x2 - ix + 6 = 0
x2 - 3ix + 2ix - 6i2 = 0    { i2 = -1}
x(x-3i) + 2i(x-3i) = 0
(x+2i) (x-3i) = 0
x = -2i, 3i 

EMRS Accountant Mock Test - 3 - Question 22

 so the least integral value of n is

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 22

{(1 + i)/(1 - i)}n = 1
multiply (1 + i) numerator as well as denominator .
{(1 + i)(1 + i)/(1 - i)(1 + i)}n = 1
{(1 + i)²/(1² - (i)²)}n = 1
{(1 + i² +2i)/2 }n = 1
{(2i)/2}n = 1
{i}n = 1
we know, i4n = 1 where , n is an integer.
so, n = 4n where n is an integers
e.g n = 4 { because least positive integer 1 }
hence, n = 4

EMRS Accountant Mock Test - 3 - Question 23

Based on the information in the passage, with which of the following statements would the author most likely disagree? 

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 23

The author would most likely disagree with statement A. The passage criticises the media for damaging policy discussions through leaks, implying that feeding the public misinformation is not justified.

Key points from the passage include:

  • The media's distrust of the government hinders effective policy-making.
  • Leaks prevent serious discussions by making officials hesitant to speak freely.
  • The media, like any institution, must earn public trust and be accountable.

Thus, supporting misinformation contradicts the author's emphasis on accountability and trust.

EMRS Accountant Mock Test - 3 - Question 24

Implicit in the author‘s argument that leaks result in far more limited and unreliable policy discussions with foreign leaders is the idea that:  

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 24

The author argues that leaks result in limited and unreliable policy discussions with foreign leaders. This implies certain ideas:

  • Foreign leaders may fear that their discussions will not remain private, leading to less open dialogue.
  • The presence of media leaks creates a cautious environment, inhibiting the free exchange of ideas.
  • Trust is crucial, and the fear of leaks undermines this trust, affecting international relations and policy-making.

Ultimately, the author suggests that the fear of public reaction to the real state of affairs leads to restricted communication.

EMRS Accountant Mock Test - 3 - Question 25

What is the main idea of the passage?  

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 25

The passage argues that media leaks negatively impact foreign policy and the media's credibility. It suggests that leaks:

  • Damage the ability to formulate good policy due to a lack of serious discussion.
  • Create an environment where foreign leaders are reluctant to speak freely.
  • Are often used as tools in the political power game, benefiting individual agendas.

Overall, the passage emphasises that the media must be held accountable and earn the public's trust as they become instruments in political processes.

EMRS Accountant Mock Test - 3 - Question 26

Identify the incorrect sentence or sentences

A. It was a tough situation and Manasi was taking pains to make it better. 

B. Slowly her efforts gave fruit and things started improving. 

C. Everyone complemented her for her good work. 

D. She was very happy and thanked everyone.

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 26

 Everyone complimented her for her good work.
The appropriate preposition should have been ‘on’ and not ‘for’. And so, the correct sentence should be:
Everyone complimented her on her good work.
Sometimes prepositions may be used in a sentence though they are not needed, so this is another kind of incorrect sentence that the examinee should be able to identify.

The correct answer is Option C. 

EMRS Accountant Mock Test - 3 - Question 27

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

The tendency to eat late, though it has never been tested properly, many nutritionists believe, as a factor in putting on weight.

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 27
  • There are two clauses in this sentence: The tendency to eat late is believed (by nutritionists) to be a factor in putting on weight and (though) it has never been tested properly.
  • The first clause can also be correctly constructed as "The tendency to eat late, many nutritionists believe, is a factor in putting on weight." But, this is not among the options.
  • "Believed, as a factor" is incorrect.
EMRS Accountant Mock Test - 3 - Question 28

Direction: The sentences given in the question, when properly sequenced, form a coherent paragraph. Each sentence is labeled with a letter. Choose the most logical order of sentences from the given choices to construct a coherent paragraph.

A. Good writers use more verbs.

B. However, it is hard to write without verbs.

C. The reason is that if unnecessary words are reduced, the verb-percentage goes up as a mathematical necessity.

D. So “use verbs” is not really good advice; writers have to use verbs, and trying to add extra ones would not turn out well.

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 28

Sentence C talks of how verb usage goes up when unnecessary words are reduced. This ties in with sentence A which talks of how good writers use more verbs. It is also clear C follows A.

Sentence B says it is hard to write without verbs. Sentence D adds to this saying that "use verbs" is hence not good advice. Therefore D follows B.

By looking at the sentences we see that sentence A makes a good start to the paragraph.

The question is " Arrange the sentences in the correct order "
The order is ACBD

Hence, the answer is ACBD
Choice B is the correct answer.

EMRS Accountant Mock Test - 3 - Question 29

Direction: The sentences given in the question, when properly sequenced, form a coherent paragraph. Each sentence is labeled with a letter. Choose the most logical order of sentences from the given choices to construct a coherent paragraph.

A.The oldest fossil grasses are just 70 million years old, although grass may have evolved a bit earlier than that.

B. There have been land plants for 465 million years, yet there were no flowers for over two-thirds of that time.

C. The equally-familiar grasses appeared even more recently.

D. Flowering plants only appeared in the middle of the dinosaur era.

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 29

Sentences B and D talk of flowers and flowering plants. Sentence B talks of how land plants existed without flowers for several millions of years. Sentence D talks of when flowering plants appeared. It is clear D follows B.

Sentence C speaks of “equally familiar grasses"?. So obviously, some other example- in this case, flowering plants- precedes this.

Sentences A and C talk of the evolution of grasses. A follows C.

The question is " Arrange the sentences in the correct order "
The order is BDCA

Hence, the answer is BDCA
Choice D is the correct answer.

EMRS Accountant Mock Test - 3 - Question 30

Direction: The sentences given in the question, when properly sequenced, form a coherent paragraph. Each sentence is labeled with a letter. Choose the most logical order of sentences from the given choices to construct a coherent paragraph.

A. Patrilineal ownership of lands and the culture of dowry attached to it have turned daughters into bad debts.

B. The control of such castes on local politics aggravates masculine hubris.

C. The bigotry of our village culture and polity is intrinsically linked to a control of land and agriculture.

D. Land makes certain castes ‘kingly’ in rural communities.

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 30

Sentence C talks of the intolerance that marks the village culture and polity. We see that this is the main idea of the paragraph.

Sentence D talks of some castes being considered “kingly"? in rural communities. Sentence C talks of the control of “these castes"? on local politics and how it aggravates masculine pride. So C comes after D. Both of these sentences substantiate the idea of bigotry that is made by sentence C.

Sentence A talks of the patrilineal system of passing ownership of lands and system of linking dowry to land ownership turning daughters to be regarded as “bad debts"?. This sentence substantiates the point make by sentence C.

The question is " Arrange the sentences in the correct order "
The order is CDBA

Hence, the answer is CDBA
Choice C is the correct answer.

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