HARI MARINE Interview Questions and Answers

Truncate removes all records from a table, while drop deletes the table itself.

• Truncate is a DDL command, while drop is a DDL command.

• Truncate is faster than drop as it does not log individual row deletions.

• Truncate can be rolled back, while drop cannot be rolled back.

• Truncate resets the identity seed of the table, while drop does not.

• Example: TRUNCATE TABLE TableName; DROP TABLE TableName;

The recent budgets have seen major changes in tax rates, healthcare, and infrastructure spending.

• Reduction in corporate tax rates to boost investment

• Introduction of new tax regime with lower rates but without exemptions

• Increase in healthcare spending with focus on Ayushman Bharat scheme

• Allocation of funds for infrastructure development such as highways and railways

• Increase in customs duty on certain goods to promote do...read more

Major adjustments while finalizing accounts include accruals, depreciation, provisions, and adjusting entries.

• Accruals for expenses and revenues

• Depreciation for fixed assets

• Provisions for doubtful debts, warranties, and taxes

• Adjusting entries for errors and omissions

• Reconciliation of accounts

• Closing entries for temporary accounts

Factors considered while analysing a company's performance

• Financial statements (income statement, balance sheet, cash flow statement)

• Profitability ratios (ROE, ROA, gross profit margin)

• Liquidity ratios (current ratio, quick ratio)

• Debt ratios (debt-to-equity ratio, interest coverage ratio)

• Market performance (stock price, market share)

• Industry trends and competition

• Management effectiveness and strategy

• Economic and politi