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EMRS Accountant Mock Test - 3 - EMRS MCQ


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30 Questions MCQ Test - EMRS Accountant Mock Test - 3

EMRS Accountant Mock Test - 3 for EMRS 2024 is part of EMRS 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 2024 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.

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EMRS Accountant Mock Test - 3 - Question 3

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 3

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 4

Kamali walks a distance of 3m towards North then turns to her left and walk for 2m.She turns left and walks for 3m.At this point she turns to his left and walk for 3m.How many metres is she from the starting point ?

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

EMRS Accountant Mock Test - 3 - Question 5

One day afternoon Arun and Mani were sitting in a garden and facing each other.Mani’s shadow fall exactly towards Arun’s right, Which direction was Mani facing ?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 5

EMRS Accountant Mock Test - 3 - Question 6

If southeast become North, North-east become West and so on.What will be the West ?

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

Option ( a) is the right answer.

"South -east "

If south-east becomes North and north east becomes west, therefore,the whole figure moves 135 degree. Hence, West will bw south east. see, actual figure is rotating 135 degree anticlockwise. So, whenwest will be retated by same degree anticlockwise. It will hold the place of south east.

EMRS Accountant Mock Test - 3 - Question 7

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 7

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 8

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 8

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 9

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 9

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 10

Which one will replace the question mark ?

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

EMRS Accountant Mock Test - 3 - Question 11

'Walk' is related to 'Run' in the same way as 'Breeze' is related to:

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

As fast mode of 'Walk' is 'Run' in the same way fast mode of 'Breeze' is 'Wind'.

EMRS Accountant Mock Test - 3 - Question 12

The ratio of income of Aman to income of Raman is 4 : 3. Their expenditures are in the ratio 3 : 1. If their respective savings are Rs. 16,000 and Rs. 25,000, what is the income of Aman?

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

Income of Aman = Rs. 4x
Income of Raman = Rs. 3x
Expenditure of Aman = Rs. 3y
Expenditure of Raman = Rs. y
According to question:
4x - 3y = 16,000 … (i)
3x - y = 25,000 … (ii)
Multiplying (ii) by 3 and then subtracting (ii) from (i), we get

x = 11,800
Aman's income = Rs. 4x
= Rs. 4 × 11,800
= Rs. 47,200

EMRS Accountant Mock Test - 3 - Question 13

The two numbers whose sum is 27 and their product is 182 are

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

Explanation:Let the one number be xx .As the sum  of numbers is 27 , then the other number will be (27−x)(27−x)                                                                                                                                    According to question

EMRS Accountant Mock Test - 3 - Question 14

The common root of 2x2+x−6 = 0 and x2−3x−10 = 0 is

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

EMRS Accountant Mock Test - 3 - Question 15

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 15

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 16

Two numbers A and B are such that the sum of 5% of A and 4% of B is two-third of the sum of 6% of A and 8% of B. Find the ratio of A : B.

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


5100A+4100B=23[6A100+8B100]

5A+4B=2/3(6A+8B)

15A+12B=12A+16B

3A=4B

A/B=4/3⇒

A : B = 4 : 3

EMRS Accountant Mock Test - 3 - Question 17

Two sprinters run the same race of100 m One runs at a speed of 10 m/s and the other runs at 8 m/s. By what time will the first sprinter beat the other sprinter?

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

Correct option is C
Time taken by first sprinter 
= 100/10 = 10sec
Time taken by second sprinter 
= 100/80 = 12.5sec
Difference = 12.5 - 10 = 2.5 sec

EMRS Accountant Mock Test - 3 - Question 18

X can do a piece of work in 20 days. He worked at it for 5 days and then Y finished it in 15 days. In how many days can X and Y together finish the work?

Detailed Solution for EMRS Accountant Mock Test - 3 - Question 18
  • X’s five day work = 5/20 = 1/4. Remaining work = 1 – 1/4 = 3/4.
  • This work was done by Y in 15 days. Y does 3/4th of the work in 15 days, he will finish the work in 15 × 4/3 = 20 days.  
  • X & Y together would take 1/20 + 1/20 = 2/20 = 1/10 i.e. 10 days to complete the work.

So Option C is correct

EMRS Accountant Mock Test - 3 - Question 19

A man covered a certain distance at some speed. If he had moved 3 kmph faster, he would have taken 40 minutes less. If he had moved 2 kmph slower, he would have taken 40 minutes more. What is the the distance in km?

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

EMRS Accountant Mock Test - 3 - Question 20

A, B, C rent a pasture. A puts 10 oxen for 7 months, B puts 12 oxen for 5 months and C puts 15 oxen for 3 months for grazing. If the rent of the pasture is Rs. 175, how much must C pay as his share of rent?

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

A:B:C
=(10×7):(12×5):(15×3)
=70:60:45
=14:12:9

EMRS Accountant Mock Test - 3 - Question 21

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 21

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 22

Of all the articles manufactured by a company, 5% are defective. If the manufacturing cost of 100 articles is Rs. 1900, what should be the market price of the article so that the company gets 40% profit, even if it gives the articles to the distributor for 30% less price than the market price?

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

Cost price for 100 articles = Rs. 1900
Let the market price per article be Rs. M.
So, sales revenue = 95 × M × 0.7 ... (i)
As profit = 40%, sales revenue = Rs. 1.40 × 1900 = Rs. 2660
So, 95M × 0.7 = 2660
Or M = 40
Thus, market price = Rs. 40
Hence, answer option (1) is correct.

EMRS Accountant Mock Test - 3 - Question 23

 so the least integral value of n is

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

{(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 24

Suspicious as they are of American intentions, and bolstered by court rulings that seem to give them license to seek out and publish any and all government secrets, the media‘s distrust of our government, combined with their limited understanding of the world at large, damages our ability to design and conduct good policy in ways that the media rarely imagine.

The leak through which sensitive information flows from the government to the press is detrimental to policy in so far as it almost completely precludes the possibility of serious discussion. The fear that anything they say, even in what is construed as a private forum, may appear in print, makes many people, whether our own government officials or the leaders of foreign countries, unwilling to speak their minds.

Must we be content with the restriction of our leaders‘ policy discussions to a handful of people who trust each other, thus limiting the richness and variety of ideas that could be brought forward through a larger group because of the nearly endemic nature of this problem? It is vitally important for the leaders of the United States to know the real state of affairs internationally, and this can occur only if foreign leaders feel free to speak their minds to our diplomats.

Until recently, it looked as if the media had convinced the public that journalists were more reliable than the government; however, this may be changing. With the passage of time, the media have lost lustre. They—having grown large and powerful—provoke the same public skepticism that other large institutions in the society do. A series of media scandals has contributed to this. Many Americans have concluded that the media are no more credible than the government, and public opinion surveys reflect much ambivalence about the press.

While leaks are generally defended by media officials on the grounds of the public‘s ―right to know, in reality they are part of the Washington political power game, as well as part of the policy process. The "leaker" may be currying favour with the media, or may be planting information to influence policy. In the first case, he is helping himself by enhancing the prestige of a journalist; in the second, he is using the media as a stage for his preferred policies. In either instance, it closes the circle: the leak begins with a political motive, is advanced by a politicized media, and continues because of politics. Although some of the journalists think they are doing the work, they are more often than not instruments of the process, not prime movers. The media must be held accountable for their activities, just like every other significant institution in our society, and the media must be forced to earn the public‘s trust. 

Direction: Read the above Paragraph and answer the following questions.
Q. 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

Mapping the Passage:

  • Para 1 argues that the media‘s suspicion of government and lack of knowledge about the world harm government policy.
  • Para 2 and 3 introduce the concept of the ―leak and explain why it‘s bad for foreign policy.
  • Para 4 states that the media was trusted by the public until recently, but are now met with skepticism.
  • Para 5 argues that leaks are usually part of a power grab and that the media is a pawn in the game.

This question requires students to find the assumption in the lines mentioned. Review the author‘s argument in 2 Para that leaks harm discussions with foreign leaders. What is the author assuming in this argument?
The author argues that foreign leaders don‘t want their private thoughts to be made public, he must also, therefore, assume that leaders have some sort of reason for not wanting their views to be made public.
Option (D) provides a possible reason. If unclear, use the denial test: if leaders didn‘t have this fear, what would be their motivation for hiding their personal views?

EMRS Accountant Mock Test - 3 - Question 25

Suspicious as they are of American intentions, and bolstered by court rulings that seem to give them license to seek out and publish any and all government secrets, the media‘s distrust of our government, combined with their limited understanding of the world at large, damages our ability to design and conduct good policy in ways that the media rarely imagine.

The leak through which sensitive information flows from the government to the press is detrimental to policy in so far as it almost completely precludes the possibility of serious discussion. The fear that anything they say, even in what is construed as a private forum, may appear in print, makes many people, whether our own government officials or the leaders of foreign countries, unwilling to speak their minds.

Must we be content with the restriction of our leaders‘ policy discussions to a handful of people who trust each other, thus limiting the richness and variety of ideas that could be brought forward through a larger group because of the nearly endemic nature of this problem? It is vitally important for the leaders of the United States to know the real state of affairs internationally, and this can occur only if foreign leaders feel free to speak their minds to our diplomats.

Until recently, it looked as if the media had convinced the public that journalists were more reliable than the government; however, this may be changing. With the passage of time, the media have lost lustre. They—having grown large and powerful—provoke the same public skepticism that other large institutions in the society do. A series of media scandals has contributed to this. Many Americans have concluded that the media are no more credible than the government, and public opinion surveys reflect much ambivalence about the press.

While leaks are generally defended by media officials on the grounds of the public‘s ―right to know, in reality they are part of the Washington political power game, as well as part of the policy process. The "leaker" may be currying favour with the media, or may be planting information to influence policy. In the first case, he is helping himself by enhancing the prestige of a journalist; in the second, he is using the media as a stage for his preferred policies. In either instance, it closes the circle: the leak begins with a political motive, is advanced by a politicized media, and continues because of politics. Although some of the journalists think they are doing the work, they are more often than not instruments of the process, not prime movers. The media must be held accountable for their activities, just like every other significant institution in our society, and the media must be forced to earn the public‘s trust. 

Direction: Read the above Paragraph and answer the following Questions.
Q. What is the main idea of the passage?  

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

Mapping the Passage:

  • Para 1 argues that the media‘s suspicion of government and lack of knowledge about the world harm government policy.
  • Para 2 and 3 introduce the concept of the ―leak and explain why it‘s bad for foreign policy.
  • Para 4 states that the media was trusted by the public until recently, but are now met with skepticism.
  • Para 5 argues that leaks are usually part of a power grab and that the media is a pawn in the game.

Option (C) is the most consistent with our passage summary above.

EMRS Accountant Mock Test - 3 - Question 26

Suspicious as they are of American intentions, and bolstered by court rulings that seem to give them license to seek out and publish any and all government secrets, the media‘s distrust of our government, combined with their limited understanding of the world at large, damages our ability to design and conduct good policy in ways that the media rarely imagine.

The leak through which sensitive information flows from the government to the press is detrimental to policy in so far as it almost completely precludes the possibility of serious discussion. The fear that anything they say, even in what is construed as a private forum, may appear in print, makes many people, whether our own government officials or the leaders of foreign countries, unwilling to speak their minds.

Must we be content with the restriction of our leaders‘ policy discussions to a handful of people who trust each other, thus limiting the richness and variety of ideas that could be brought forward through a larger group because of the nearly endemic nature of this problem? It is vitally important for the leaders of the United States to know the real state of affairs internationally, and this can occur only if foreign leaders feel free to speak their minds to our diplomats.

Until recently, it looked as if the media had convinced the public that journalists were more reliable than the government; however, this may be changing. With the passage of time, the media have lost lustre. They—having grown large and powerful—provoke the same public skepticism that other large institutions in the society do. A series of media scandals has contributed to this. Many Americans have concluded that the media are no more credible than the government, and public opinion surveys reflect much ambivalence about the press.

While leaks are generally defended by media officials on the grounds of the public‘s ―right to know, in reality they are part of the Washington political power game, as well as part of the policy process. The "leaker" may be currying favour with the media, or maybe planting information to influence policy. In the first case, he is helping himself by enhancing the prestige of a journalist; in the second, he is using the media as a stage for his preferred policies. In either instance, it closes the circle: the leak begins with a political motive, is advanced by a politicized media, and continues because of politics. Although some of the journalists think they are doing the work, they are more often than not instruments of the process, not prime movers. The media must be held accountable for their activities, just like every other significant institution in our society, and the media must be forced to earn the public‘s trust. 

Direction: Read the above Paragraph and answer the following questions.
Q. Based on the passage, when the media now challenge the actions of a public official, the public assumes that:  

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

Mapping the Passage:

  • Para 1 argues that the media‘s suspicion of government and lack of knowledge about the world harm government policy.
  • Para 2 and 3 introduce the concept of the ―leak and explain why it‘s bad for foreign policy.
  • Para 4 states that the media was trusted by the public until recently, but are now met with skepticism.
  • Para 5 argues that leaks are usually part of a power grab and that the media is a pawn in the game.

Go back to Para 4 to review what the public thinks of the media. The author argues that the public is equally skeptical of media and government, saying that in the past, the public always assumed the media was right when it challenged the government, but that ―this may be changing.
Therefore, the public might now consider the possibility that the media, rather than the government, is wrong.
While the wrong answer choices distort this, option (C) rewards careful and methodical thought.

EMRS Accountant Mock Test - 3 - Question 27

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 27

 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 28

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 28
  • 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 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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