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EMRS Accountant Mock Test - 4 - EMRS MCQ


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30 Questions MCQ Test - EMRS Accountant Mock Test - 4

EMRS Accountant Mock Test - 4 for EMRS 2024 is part of EMRS preparation. The EMRS Accountant Mock Test - 4 questions and answers have been prepared according to the EMRS exam syllabus.The EMRS Accountant Mock Test - 4 MCQs are made for EMRS 2024 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for EMRS Accountant Mock Test - 4 below.
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EMRS Accountant Mock Test - 4 - Question 1

If W > X, X > Y and Y > Z, then which of the following conclusions is definitely wrong?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 1

Given: W > X, X > Y and Y > Z

On combining: W > X > Y > Z

I) X > Z → True

II) W > Z → True

III) Z > W → False (as W > Z)

IV) W > Y → True

Hence, Z > W is definitely wrong.

EMRS Accountant Mock Test - 4 - 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 answer accordingly.

Statements: 
L > F = S < T ≤ Q < P

Conclusions:

I. F < Q

II. L > S

III. T < P

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

Given statements: L > F = S < T ≤ Q < P

I. F < Q → True (as F = S < T ≤ Q)

II. L > S → True (as L > F = S)

III. T < P → True (as T ≤ Q < P)

Hence, all of the given conclusions follow.

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EMRS Accountant Mock Test - 4 - Question 3

Statements:
Some ants are parrots.
All the parrots are apples.

Conclusions:
1. All the apples are parrots.
2. Some ants are apples.

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

From the above Venn diagram we made some assumptions on conclusion:

  • All apples are parrots: False.
  • Some ants are apples: True.

Therefore only the second conclusion is True.

Hence the correct answer is option B.

EMRS Accountant Mock Test - 4 - Question 4

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 G! A^T+J&O@L^P! G, then how is J related to A?

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



G!A^T+J&O @L^P! G: G is parent of A, A is child of T, T is sister-in-law of J, J is wife of O, O is brother of L, L is child of P, P is parent of G.

EMRS Accountant Mock Test - 4 - 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 U with respect to P

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 5

EMRS Accountant Mock Test - 4 - Question 6

Point W is 7m towards the West of point X. Point X is 3m towards the North of point Y. Point Z is 4m towards West of point Y……………

Q.

If a person walks 3m towards South from point W and reaches point Q, which of the following 2 points would fall in straight line including Q      

EMRS Accountant Mock Test - 4 - Question 7

Point W is 7m towards the West of point X. Point X is 3m towards the North of point Y. Point Z is 4m towards West of point Y…………… 

Q.If a person walks 3m towards South from point W and reaches point Q, which of the following 2 points would fall in straight line including Q        

EMRS Accountant Mock Test - 4 - Question 8

Q. In a class of 60, where girls are twice that of boys, Kapil ranked seventeenth from the top. If there are 9 girls above Kapil, how many boys are after him in class?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 8

Given statement;

Total strength of class = 60

Boys : Girls = 1 : 2

This means 20 boys and 40 girls are there in the class.

The rank of Kamal from the top is 17th. 

which means 16 students are ahead of Kamal and nine are girls. So seven are boys.

Total boys = 20

ahead of Kamal = 7

Behind Kamal = 20 - 7 - 1(kamal) = 12 boys. (Kamal is a boy so he will also be counted

Hence, there are 12 boys behind kamal.


So the correct option is C .

EMRS Accountant Mock Test - 4 - Question 9

The age of Amit is same as Sumit because they are twins, Richa is younger than Sumit, Richa is younger than Jyotsana but elder than Saurabh , Sumit is younger than Jyotsana. Who is the eldest among them ?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 9

The age of Amit is same as Sumit
Amit = Sumit,
Richa is younger than Sumit
Sumit > Richa
Richa is younger than Jyotsana
Jyotsana > Richa
Sumit is younger than Jyotsana
Jyotsana > Sumit
Finally
Amit = Sumit, Sumit > Richa
Jyotsana > Richa > Saurabh
Jyotsana > Sumit
On arranging the above data, we get
∴ Jyotsana > Sumit= Amit > Richa > Saurabh
So, Jyotsana is eldest among them.

So Option B is correct

EMRS Accountant Mock Test - 4 - Question 10

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 10

(15 - 12) + (10 - 9) = 4

(28 - 12) + (16 - 20) = 12

Similarly, (23 -11) + (15- 16) = 11.

EMRS Accountant Mock Test - 4 - Question 11

'College' is related to 'Teachers' in the same way as 'Hospital' is related to:

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 11

As teaching is done by 'Teachers' in the 'College' similarly treatment is done by 'Doctors' in the 'Hospital'.

EMRS Accountant Mock Test - 4 - Question 12

'Cat' is related to 'Kitten' in the same way as 'Woman' is related to:

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 12

As the young one of a 'cat' is 'kitten' in the same way the young one of 'woman' is 'baby'.

EMRS Accountant Mock Test - 4 - Question 13

'Much' is related to 'Many' in the same way as 'Measure' is related to:

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 13

As 'Much' corresponds to 'Many' in the same way 'Measure' corresponds to 'counting'.

EMRS Accountant Mock Test - 4 - Question 14

Last year, the ratio between the salaries of A and B was 3 : 4. But, the ratios of their individual salaries between the last year and this year were 4 : 5 and 2 : 3, respectively. If the sum of their present salaries is Rs. 4160, then how much is the salary of A now?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 14

Let salary of A last year be Rs. 3s.
Salary of B last year = Rs. 4s
Let present salary of A be Rs. A and that of B be Rs. B.
So, 3s/A = 4/5 or A = 15s/4
4s/B = 2/3 or B = 6s
So, adding up the present salaries, we get (15s/4) + 6s = 4160
Or, s = 426.667
Present salary of A = Rs. A = Rs. (15/4)s = Rs. (15/4) × 426.667 = Rs. 1600
Thus, answer option (2) is correct.

EMRS Accountant Mock Test - 4 - Question 15

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 - 4 - Question 15

 

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 - 4 - Question 16

(x2 + 1)2 - x2 = 0 has

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 16

EMRS Accountant Mock Test - 4 - Question 17

When a positive number n is divided by 7 leaves the remainder 2, when 3n is divided by the same number, then the remainder is

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 17

N = 7+2 =9
3n = 27
27/7 = 6

EMRS Accountant Mock Test - 4 - Question 18

The number of prime factors of 510510

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 18

2*3*5*7*11*13*17 = 510510

EMRS Accountant Mock Test - 4 - Question 19

In an election between two candidates, one got 55% of the total valid votes, 20% of the votes were invalid. If the total number of votes was 7500, the number of valid votes that the other candidate got, was: 

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 19

Total Valid votes are = 80% of 7500= 6000
If one has 55% vote then the other has left with 45% votes
Hence, 45% of 6000= 2700

EMRS Accountant Mock Test - 4 - Question 20

A and B together can do a piece of work in 50 days. If A is 40% less efficient than B, in how many days can A working alone complete 60% of the work?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 20

Given:

A and B together can do a piece of work in 50 days.

A is 40% less efficient than B

Concept used:

Total work = Efficiency of the workers × time taken by them

Calculation:

Let the efficiency of B be 5a

So, efficiency of A = 5a × 60%

⇒ 3a

So, total efficiency of them = 8a

Total work = 8a × 50

⇒ 400a

Now,

60% of the work = 400a × 60%

⇒ 240a

Now,

Required time = 240a/3a

⇒ 80 days

∴ A can complete 60% of the work working alone in 80 days.

EMRS Accountant Mock Test - 4 - Question 21

A and B walk around a circular track. A and B walk at a speed of 2 rounds per hour and 3 rounds per hour respectively. If they start at 8 a.m. from the same point in opposite directions, how many times shall they cross each other before 9.30 a.m.?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 21

Relative speed = Speed of A + Speed of B = 2 + 3 = 5 rounds per hour
(∴ they walk in opposite directions)

⇒ They cross each other 5 times in 1 hour and 2 times in 1/2 hour

∵ Time duration from 8 a.m. to 9.30 a.m. = 1.5 hour

∴ They cross each other 7 times before 9.30 a.m

EMRS Accountant Mock Test - 4 - Question 22

Two vessels A and B contain spirit and water in the ratio 5 : 2 and 7 : 6 respectively. Find the ratio in which these mixture be mixed to obtain a new mixture in vessel C containing spirit and water in the ration 8 : 5 ?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 22

► Spirit in 1 litre mix of A = 5/7 litre.
► Spirit in 1 litre mix of B = 7/13 litre.
► Spirit in 1 litre mix of C = 8/13 litre. 
By rule of alligation we have required ratio X:Y

Therefore required ratio = 1/13 : 9/91
= 7:9

EMRS Accountant Mock Test - 4 - Question 23

A cistern can be filled by a tap in 3 hours while it can be emptied by another tap in 8 hours. If both the taps are opened simultaneously, then after how much time will the cistern get filled?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 23

Part filled by first tap in 1 hour = 1/3
Part emptied by second tap 1 hour = 1/8
Net part filled by both these taps in 
1 hour
= 1/3 − 1/8 = 5/24
i.e, the cistern gets filled in 24/5 hours 
= 4.8 hours.

EMRS Accountant Mock Test - 4 - Question 24

Two taps A and B can fill a tank in 5 hours and 20 hours respectively. If both the taps are open then due to a leakage, it took 40 minutes more to fill the tank. If the tank is full, how long will it take for the leakage alone to empty the tank?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 24

Part filled by pipe A in 1 hour = 1/5
Part filled by pipe B in 1 hour = 1/20
Part filled by pipe A and B in 1 hour = 
i.e., A and b together can fill the tank in 4 hours
Given that due to the leakage, it took 40 minutes more to fill the tank.
i.e., due to the leakage, the tank got filled in 
⇒ Net part filled by pipe A and B and the leak in 1 hour = 3/14
⇒ Part emptied by the leak in 1 hour = 
i.e., the leak can empty the tank in 28 hours.

EMRS Accountant Mock Test - 4 - Question 25

A tablet is sold for ₹ 6612.5 at a profit of 15%. What would have been the actual profit or loss on it, if it had been sold for ₹ 5380?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 25

CP = 6612.5/1.15 = 5750. Selling this at 5380 would mean a loss of ₹370 on a CP of ₹ 5750.

EMRS Accountant Mock Test - 4 - Question 26

In the decades following World War II, American business had undisputed control of the world economy, producing goods of such high quality and low cost that foreign corporations were unable to compete. But in the mid-1960s the United States began to lose its advantage and by the 1980s American corporations lagged behind the competition in many industries. In the computer chip industry, for example, American corporations had lost most of both domestic and foreign markets by the early 1980s.

The first analysts to examine the decline of American business blamed the U.S. government. They argued that stringent governmental restrictions on the behaviour of American corporations, combined with the wholehearted support given to foreign firms by their governments, created and environment in which American products could not compete. Later analysts blamed predatory corporate raiders who bought corporations, not to make them more competitive in the face of foreign competition, but rather to sell off the most lucrative divisions for huge profits.

Still later analysts blamed the American workforce, citing labour demands and poor productivity as the reasons American corporations have been unable to compete with Japanese and European firms. Finally, a few analysts even censured American consumers for their unpatriotic purchases of foreign goods. The blame actually lies with corporate management, which has made serious errors based on misconceptions about what it takes to be successful in the marketplace.

These missteps involve labour costs, production choices, and growth strategies. Even though labour costs typically account for less than 15% of a product‘s total cost, management has been quick to blame the costs of workers‘ wages for driving up prices, making American goods uncompetitive. As a result of attempts to minimize the cost of wages, American corporations have had trouble recruiting and retaining skilled workers.

The emphasis on cost minimization has also led to another blunder: an over-concentration on high technology products. Many foreign firms began by specializing in the mass production and sale of low technology products, gaining valuable experience and earning tremendous profits. Later, these corporations were able to break into high technology markets without much trouble; they simply applied their previous manufacturing experience and ample financial resources to the production of higher quality goods. American business has consistently ignored this very sensible approach.

The recent rash of corporate mergers and acquisitions in the U.S. has not helped the situation either. While American firms have neglected long-range planning and production, preferring instead to reap fast profits through mergers and acquisitions, foreign firms have been quick to exploit opportunities to ensure their domination over future markets by investing in the streamlining and modernization of their facilities. 

Direction: Read the above Paragraph and answer the following questions.
Q. With which of the following general statements would the author most likely NOT agree?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 26

Mapping the Passage:

  • Para 1 outlines the decline of American business.
  • Para 2 and 3 list reasons that analysts have given for the decline and introduce the author‘s own theory for American business problems: incompetent management.
  • Para 4 lists management‘s problems with labour.
  • Para 5 explains the problem with America's fixation on high-tech products.
  • Para 6 uses mergers to show that corporations lack long-range planning.

An inference question; make sure that you‘re clear on the main points of the author‘s argument. Remember that the author will agree with four, but will disagree with the correct answer. The three wrong answers could be easily eliminated, leading to option (B).
However, you can also reason that since management has suffered by cutting labour costs, cost-cutting doesn‘t always result in lowered prices.

EMRS Accountant Mock Test - 4 - Question 27

Choose the option which contains a mistake.

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 27

The word “felicitate” in the third sentence is used as a verb. But, the word that describes a noun “contacts”, must be an adjective.

The word used must be "felicitated".

The answer is Option C.

*Answer can only contain numeric values
EMRS Accountant Mock Test - 4 - Question 28

Following sentences labelled 1, 2, 3, 4 and 5 when arranged properly make a coherent passage. Enter the correct sequence after the arrangement.

1. After his earlier education at St. Anthony’s School, in Threadneedle Street, he was placed, as a boy, in the household of Cardinal John Morton, Archbishop of Canterbury and Lord Chancellor.

2. The youth wore his patron’s livery, and added to his state.

3. The patron used, afterwards, his wealth or influence in helping his young client forward in the world.

4. It was not unusual for persons of wealth or influence and sons of good families to be so established together in a relation of patron and client.

5. Sir Thomas More, son of Sir John More, a justice of the King’s Bench, was born in 1478, in Milk Street, in the city of London.


Detailed Solution for EMRS Accountant Mock Test - 4 - Question 28

Sentence 5 introduces the protagonist of the passage "Sir Thomas More". Thus, sentence 5 is apt as the first sentence of the passage.
Sentence 1 talks about Sir Thomas More being placed under the care of Cardinal John Morton. Sentence 4 is the author's view of this system. Thus, sentence 4 immediately follows sentence 1.
Sentences 2 and 3 further describe the relationship between a patron and client and thus sentences 2 and 3 follow the pair 1-4. Sentence 3 would follow sentence 2 as the adverb "afterwards" used in sentence 3 is used to indicate a time later to the events of sentence 2. Thus, sentences 1423 come in a sequence.
Thus, the final order of the sentences is 51423.

*Answer can only contain numeric values
EMRS Accountant Mock Test - 4 - Question 29

The following sentences, when arranged properly, form a logical and meaningful paragraph. Enter the correct sequence of the sentences

1. Not only are the camels, cattle, and sheep subjected to a tax, but every attempt at cultivation is thwarted by the authorities, who impose a fine or tax upon the superficial area of the cultivated land.
2. The principal object of Turks and Egyptians in annexation is to increase their power of taxation by gaining an additional number of subjects.
3. Thus, no one will cultivate more than is absolutely necessary, as he dreads the difficulties that broad acres of waving crops would entail upon his family.
4. Thus, although many advantages have accrued to the Arab provinces of Nubia through Egyptian rule, there exists very much mistrust between the governed and the governing.
5. The bona fide tax is a bagatelle to the amounts squeezed from him by the extortionate soldiery, who are the agents employed by the sheik.


Detailed Solution for EMRS Accountant Mock Test - 4 - Question 29

Sentence 3 and 4 start with ‘thus’, hence they are effects of something which has already been mentioned. Hence, they cannot be the opening sentences of the paragraph. Sentence 1 also seems to continue some point. Hence it can also be ruled out to be an opening sentence. Sentence 5 talks about ‘him’, so it is also unlikely to be the first sentence. Hence statement 2 makes the best opening sentence. Sentence 2 mentions the reasons due to which Turks and Egyptians wanted to expand their empires. Sentence 4 continues the idea logically and explains how the conflicting goals lead to mistrust between the rulers and the people. Sentence 1 further supports the argument mentioned in sentence 4 by quoting the incidences which aggravated this mistrust. Statement 3 mentions the effect of this mistrust and should follow 1. Sentence 5 should come at the end. Hence the correct sequence should be 24135.

*Answer can only contain numeric values
EMRS Accountant Mock Test - 4 - Question 30

Five sentences are given below, which when arranged properly, form a logical and meaningful paragraph. Rearrange the given sentences and enter the correct order as the answer.

1. When these habits have fixed themselves for long enough upon their victims, the nerves give way and severe depression or some other form of nervous prostration is the result.
2. If, however, there simply is an enforced rest, without any intelligent understanding of the trouble, the invalid gets "well" only to drag out a miserable existence or to get very ill again.
3. People form habits which cause nervous strain.
4. Although any nervous suffering is worthwhile if it is the means of teaching us how to avoid nervous strain, it certainly is far preferable to avoid the strain without the extreme pain of a nervous breakdown.
5. If such an illness turns the attention to its cause, and so starts the sufferer toward a radical change from habits which cause nervous strain to habits which bring nervous strength, then the illness can be the beginning of better and permanent health.


Detailed Solution for EMRS Accountant Mock Test - 4 - Question 30

Statement 1 refers to ‘these habits’, hence it must be preceded by a statement which talks about some habits. Thus it cannot be the first sentence of the passage. Statement 2 and 5 start with ‘if’ and try to continue on a point which has already been mentioned. Hence these cannot be the opening sentence of the paragraph. Statement 4 seems to be continuing the same point which has already been mentioned. Hence among the given sentences, statement 3 makes the best opening sentence as it introduces the topic which is under discussion. Statement 5 continues the point which has been mentioned in statement 1. Statement 1 talks about the negative implications of the habits if they are continued for long. Statement 5 further continues this point and thus should follow 1. Statement 2 presents an alternate point of view to that presented in statement 5 and hence should follow statement 5. Statement 4 brings the paragraph to logical closure.
Hence the correct sequence is 31524

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