Match List-I with List-II and select the correct answer using the codes given below. | List-I | List-II | | --- | --- | | (1) Current Ratio | (i) Liquidity | | (2) Net Profit Ratio | (ii) Efficiency | | (3) Debt-Equity Ratio | (iii) Long-term Solvency | | (4) Inventory Turnover Ratio | (iv) Profitability | (a) (1)-(iv), (2)-(iii), (3)-(ii), (4)-(i) (b) (1)-(i), (2)-(iv), (3)-(iii), (4)-(ii) (c) (1)-(i), (2)-(ii), (3)-(iii), (4)-(iv) (d) (1)-(iii), (2)-(ii), (3)-(iv), (4)-(i)

> > [!TLDR] > The correct match is (1)-(i), (2)-(iv), (3)-(iii), (4)-(ii), which is option (b). > > Ratios are classified by the aspect of performance they measure (Ratio Analysis, TN HSC Commerce): > > | List-I (Ratio) | List-II (Measures) | > | --- | --- | > | (1) Current Ratio | (i) Liquidity | > | (2) Net Profit Ratio | (iv) Profitability | > | (3) Debt-Equity Ratio | (iii) Long-term Solvency | > | (4) Inventory Turnover Ratio | (ii) Efficiency | > > - Current Ratio compares current assets with current liabilities → **liquidity**. …

Match List-I with List-II and select the correct a – Class 12 Accountancy

Question 32 of 38

Match List-I with List-II and select the correct answer using the codes given below.

List-I	List-II
(1) Current Ratio	(i) Liquidity
(2) Net Profit Ratio	(ii) Efficiency
(3) Debt-Equity Ratio	(iii) Long-term Solvency
(4) Inventory Turnover Ratio	(iv) Profitability

(1)-(iv), (2)-(iii), (3)-(ii), (4)-(i)
(1)-(i), (2)-(iv), (3)-(iii), (4)-(ii)
(1)-(i), (2)-(ii), (3)-(iii), (4)-(iv)
(1)-(iii), (2)-(ii), (3)-(iv), (4)-(i)

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The correct match is (1)-(i), (2)-(iv), (3)-(iii), (4)-(ii), which is option (b).

Ratios are classified by the aspect of performance they measure (Ratio Analysis, TN HSC Commerce):

List-I (Ratio)	List-II (Measures)
(1) Current Ratio	(i) Liquidity
(2) Net Profit Ratio	(iv) Profitability
(3) Debt-Equity Ratio	(iii) Long-term Solvency
(4) Inventory Turnover Ratio	(ii) Efficiency

Current Ratio compares current assets with current liabilities → liquidity. …

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Same / Similar Concept — real previous-year questions on the same or a closely similar concept, not this exact question.

CBSE 2026Set MARCH1 markMCQ
$Q. The mathematical expression that provides a measure of the relationship between two figures is called :$
(a) Model
(b) Conclusion
(c) Decision
(d) Ratio
›Reveal solutionSolution
Relationship between two figures expressed mathematically = ratio. Option (d).

In financial statement analysis, a ratio is an arithmetical relationship between two related items, expressed as a quotient, percentage, proportion or number of times.

For example, the current ratio expresses the relationship between current assets and current liabilities. …
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CBSE 2025Set MARCH1 markMCQ
$Q. Match List-I with List-II and select the correct answer using the codes given below. List-I List-II$
(1) Current Ratio |
(i) Liquidity | |
(2) Net Profit Ratio |
(ii) Efficiency | |
(3) Debt-Equity Ratio |
(iii) Long-term Solvency | |
(4) Inventory Turnover Ratio |
(iv) Profitability |
(a) (1)-(iv), (2)-(iii), (3)-(ii), (4)-(i)
(b) (1)-(i), (2)-(iv), (3)-(iii), (4)-(ii)
(c) (1)-(i), (2)-(ii), (3)-(iii), (4)-(iv)
(d) (1)-(iii), (2)-(ii), (3)-(iv), (4)-(i)
›Reveal solutionSolution
The correct match is (1)-(i), (2)-(iv), (3)-(iii), (4)-(ii), which is option (b).

Ratios are classified by the aspect of performance they measure (Ratio Analysis, TN HSC Commerce):

List-I (Ratio) List-II (Measures)
(1) Current Ratio (i) Liquidity
(2) Net Profit Ratio (iv) Profitability
(3) Debt-Equity Ratio (iii) Long-term Solvency
(4) Inventory Turnover Ratio (ii) Efficiency

Current Ratio compares current assets with current liabilities → liquidity. …
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CBSE 2022Set MARCH1 markMCQ
$Q. The mathematical expression that provides a measure of the relationship between two figures is called ________.$
(a) Model
(b) Conclusion
(c) Decision
(d) Ratio
›Reveal solutionSolution

The mathematical expression showing the relationship between two figures is a ratio.

In the Tamil Nadu HSC Class-12 Accountancy syllabus, a ratio is defined as a mathematical relationship between two related figures, expressed as a quotient, a proportion, a percentage or a rate. For example, the current ratio relates current assets to current liabilities.

…

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CBSE 2020Set MARCH1 markMCQ
$Q. Match the following :$
(1) Current ratio —
(i) Liquidity
(2) Net profit ratio —
(ii) Efficiency
(3) Debt-equity ratio —
(iii) Long-term solvency
(4) Inventory turnover ratio —
(iv) Profitability
(a) (1)-(i), (2)-(ii), (3)-(iii), (4)-(iv)
(b) (1)-(i), (2)-(iv), (3)-(iii), (4)-(ii)
(c) (1)-(iii), (2)-(ii), (3)-(iv), (4)-(i)
(d) (1)-(iv), (2)-(iii), (3)-(ii), (4)-(i)
›Reveal solutionSolution

Correct matching is (1)-(i), (2)-(iv), (3)-(iii), (4)-(ii) — option (b).

Matching each ratio to what it measures:

Ratio Measures Match
(1) Current ratio Liquidity (i)
(2) Net profit ratio Profitability (iv)
(3) Debt-equity ratio Long-term solvency (iii)

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Ratio	Measures	Match
(1) Current ratio	Liquidity	(i)
(2) Net profit ratio	Profitability	(iv)
(3) Debt-equity ratio	Long-term solvency	(iii)

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