Practice Test


Q1) Which of the following statement is correct about Budget?
I. It is a statement of financial position for a future period, setting out proposed expenditure and means of financing it.
II. Article 111 of the Constitution requires the government to present to Parliament a statement of estimated receipts and expenditure in respect of every financial year.
Select correct one: Show Answer


Q2) Which of the following is related to the 'Operation Green' mission? Show Answer


Q3) Which of the following policy (Yojna) bring 5 lakh acres under organic farming? Show Answer


Q4) Which Bill was proposed to be passing to solve problems in infrastructure contracts, PPP and Public Utilities? Show Answer


Q5) Service Tax to be exempted on general insurance schemes under which scheme: Show Answer


Q6) Consider the following statement (s) is/are related to the annual financial statement (Budget):
I. The annual financial statement is divided into three parts, consolidated fund, contingency fund and public account.
II. All revenues raised by the government, money borrowed and receipts from loans given by the government flow into the consolidated fund of India.
III. Article 112 of the Constitution requires the government to present to Parliament a statement of estimated receipts and expenditure in respect of every financial year.
Select the correct statement (s): Show Answer


Q7) Which of the following Yojna gave nominal premium and highest ever compensation in case of crop loss? Show Answer


Q8) Consider the following statement (s) is/are related to the MUDRA Yojna.
I. It has been initially formed as a wholly owned subsidiary of Small Industries Development bank of India (SIDBI) with 100% capital being contributed by it.
II. According to this joyna, loan is issued through Mudra credit card with a pre-assigned credit limit and the repayment tenure is as high as 7 years. Show Answer


Q9) Which of the following scheme is related to the management and conversion of cattle dung and solid in farms to Compost, fertilizer, bio-gas and bio-CNG? Show Answer


Q10) Consider the following statement (s):
I. Budget is the process of preparing business estimates.
II. Budgetary control is the means to achieve performance on the basis of budget.
Which of the following statements is/are correct about budget, budgeting & budgetary control? Show Answer


Q11) Consider the following statement (s) is/are true about budget, budgeting & budgetary control.
I. Budgetary control is a wider concept whereas Budget and budgeting are narrower concepts.
II. Budget is the process of preparing business estimates.
Which of the following statements is/are correct? Show Answer


Q12) According to the 2018-19 budget speech of Arun Jaitley, India is at third rank on the basis of what? Show Answer


Q13) Which of the following new restructured scheme was launched to increase the governance capabilities of PRIs? Show Answer


Q14) Which of the following three public general insurance companies will be merged into single insurance company as per Budget 2018-19? Show Answer


Q15) What do you mean by "Fiscal Federalism"? Show Answer


Q16) Select the incorrect phase of budget process in India. Show Answer


Q17) Who was the first Finance minister of independent India? Show Answer


Q18) Select the correct component of Components of the Union (Central) Budget of India? Show Answer


Q19) Find out the correct definition of Capital payments? Show Answer


Q20) 300 rurban clusters to be set up under which of the following schemes? Show Answer


Q21) Which of the following is not the objective of Indian Budget?
I. To managed and proper distribution of resources.
II. To reduce inequalities in income and wealth.
III. To achieve social stability. Show Answer


Q22) Which of the following is the most likely to cause current account deficit in India?
I. Reduced excise duties on Sports Utility Vehicles.
II. Reduced duties on Gold.
III. Ban on export of Onions. Show Answer


Q23) Examine the following statement (s) in the context of Zero Based Budgeting (ZBB).
I. It was first taken up in India in the Union Budget 1987.
II. It is based on prioritizing all governing expenditure.
III. There is a cost benefit analysis of all schemes and the most important ones are kept alive if they are working well.
Which of the following statement (s) given above are correct? Show Answer


Q24) What is the difference between 'vote-on account' and 'interim budget'?
I. The provision of a vote-on-account is used by a regular government, while interim budget is provision used by a caretaker government.
II. A vote-on-account only deals with the expenditure in government's budget while an interim budget include both expenditure and receipts.
Which of the following statement (s) given above are correct? Show Answer


Q25) With reference to Indian Public Finance, consider the following statements (s).
I. Disbursement from Public Account of India are subject to the Vote of Parliament.
II. The Indian Constitution provides for the establishment of a Consolidated Fund, a Public Account and a Contingency Fund for each State.
III. Appropriations and disbursements under the Railways Budget are subject to the same form of parliamentary control as other appropriations and disbursement.
Which of these statements are correct? Show Answer


Q26) The authorization for the withdrawal of funds from the consolidated Fund of India must come from: Show Answer


Q27) When annual budget is passed by the Lok Sabha__________. Show Answer


Q28) The Vote on Account is passed: Show Answer


Q29) Arrange the following stages in the enactment of budget in proper order:
I. General discussion.
II. Appropriation Bill.
III. Finance Bill.
IV. Voting of the demands for grant.
V. Presentation to legislature. Show Answer


Q30) Which of the following documents are presented to the legislature along with the budget?
I. An explanatory memorandum on the budget.
II. A summary of demands for grants.
III. An Appropriation Bill.
IV. A Finance Bill.
V. The economic survey. Show Answer


Q31) The number of demands in the General Budget for civil expenditures is: Show Answer


Q32) The word 'Budget' is mentioned in which of the following Articles of the Constitution of India: Show Answer


Q33) The budget was formally introduced in India in: Show Answer


Q34) The correct statements about Public Account of India are:
I. The public account is the fund to which all public moneys received by or on behalf of the government are credited.
II. No legislative appropriation is required for payments from the Public Account of India.
III. Legislative appropriation is required for payments from the Public Account of India.
IV. All public moneys, other than those credited to the Consolidated Fund of India, which are received by or on behalf of the government are credited to the Public Account of India.
V. It is operated by executive action. Show Answer


Q35) Which of the following statements are incorrect?
I. Appropriation Bill cannot be amended while the Finance Bill can be amended.
II. Finance Bill cannot be amended while Appropriation Bill can be amended.
III. Same procedure governs both the Appropriation Bill and the Finance Bill.
IV. Appropriation Bill and the Finance Bill are governed by different procedures.
V. Appropriation bill cannot be rejected by the Rajya Sabha while Finance Bill can be rejected by it. Show Answer


Q36) Which of the following social campaign of the Government of India that aims to generate awareness and improve the efficiency of welfare services intended for girls? Show Answer


Q37) Which of the following component has been given option to remain open all seven days in a week across markets? Show Answer


Q38) Which of the following Schemes has Objective to skill 1 crore youth in the next 3 years? Show Answer


Q39) Which Cess is levied 0.5 per cent on all services? Show Answer


Q40) Which of the following items become costlier after the Budget 2018-19? Show Answer


Q41) Who presented the Union Budget 2020 in Parliament? Show Answer


Q42) How much fund is allocated for Swachh Bharat Mission in 2020-21? Show Answer


Q43) How much fund is allocated for the power and renewable energy sector? Show Answer


Q44) When will India host G20 presidency? Show Answer


Q45) How much fund is allocated for National Textile Mission? Show Answer


Q46) How much fund is allocated for senior citizens and Divayang? Show Answer


Q47) As per the Budget 2020, five archaeological sites to be developed at iconic sites with on-site museum. Which one of the following is not among them? Show Answer


Q48) How much fund is allocated for Cultural Ministry? Show Answer


Q49) As per Budget 2020, how many airports to be developed by 2024 to support UDAAN scheme? Show Answer


Q50) How much fund is allocated for transport infrastructure in 2020-21? Show Answer


Q51) How much fund is allocated for the development and promotion of industry and commerce in 2020-21? Show Answer


Q52) How much fund is allocated for Jal Jeevan Mission Show Answer


Q53) How much fund is allocated for the health care sector? Show Answer


Q54) How much fund is allocated for National Mission on Quantum Computing and Technology? Show Answer


Q55) According to Budget 2020, what is the fiscal deficit target for FY21? Show Answer


Q56) Who presented the first Union Budget of Independent India? Show Answer


Q57) How much fund is allocated for skill development? Show Answer


Q58) How much fund is allocated for the welfare and development of Scheduled Tribes? Show Answer


Q59) How much fund is allocated for welfare and development of schedule class and other backward classes? Show Answer


Q60) According to Budget 2020, how much insurance cover increased per depositor? Show Answer


Q61) How much fund is allocated for Bharat net program in 2021? Show Answer


Q62) According to budget 2020, fibre to home connections through Bharat net will link how many panchayats this year? Show Answer


Q63) According to Budget 2020, India is set to become $5 trillion economy by the end of? Show Answer


Q64) According to Budget 2020, the role of Government is to double farmers' income by? Show Answer


Q65) According to Budget 2020, how much is the agriculture credit target? Show Answer


Q66) Who among the following was the first female presented budget in the parliament? Show Answer


Q67) Who presented the Budget the maximum number of times? Show Answer


Q68) Which rail will be set up by the government for agriculture so that goods can be quickly transported across the country? Show Answer


Q69) How much amount is allocated for irrigation and rural development? Show Answer


Q70) The government announced the introduction of which exam for Asian and African countries to help make India a higher education destination? Show Answer


Q71) The government proposed to expand the national gas grid from present 16,200 km to? Show Answer


Q72) In the next how many years, Government energy meters to be replaced by prepaid 'smart meters'? Show Answer


Q73) Which of the following will be launched by civil aviation ministry for exports in agriculture? Show Answer


Q74) According to budget, the use of which type of energy to be promoted in the farming sector? Show Answer


Q75) How much concessional tax rate extended to power generation companies? Show Answer


Q76) According to budget, people with income 5 lakh to 7.5 lakh will have to pay how much tax? Show Answer


Q77) According to Budget, people between what income will pay taxes of 25%? Show Answer


Q78) How much tax people will pay with the income above 15 lakh? Show Answer


Q79) In order to boost MSMEs, the turnover threshold for audit raised to how much from 1 crore? Show Answer


Q80) By which year Delhi Mumbai expressways and two other corridors will be completed? Show Answer


Q81) How many consumers have got benefited by GST? Show Answer


Q82) How many Aspirational Districts will be covered for AYUSHMAAN Treatment? Show Answer


Q83) Name the independent body which will set up for the recruitment to non-gazetted posts through the computer-based online process? Show Answer


Q84) By which year will be Expansion of Jan Ausadhi Kendra scheme to all districts will be completed? Show Answer


Q85) How much percentage is raised for Customs duty on auto and auto parts? Show Answer


Q86) By which year India will have the largest working-age population in the world? Show Answer


Q87) How much amount is announced for National Infrastructure pipeline projects? Show Answer


Q88) As per the budget 2020, how many taxpayers have been added to GST? Show Answer


Q89) How many higher education institutes will have apprenticeship programs by March 2021? Show Answer


Q90) Where does the tribal museum is going to set up? Show Answer


Q91) What is the largest item of expenditure(in terms of percentage) in the Union Budget 2020-21? Show Answer


Q92) What is the biggest source of Income for the Central Government in the Union Budget 2020-21? Show Answer


Q93) Which of the following is not the rate of tax slab in the Union Budget 2020-21? Show Answer


Q94) What is the disinvestment target for 2020-21? Show Answer


Q95) Which of the following statement is/are correct about the Union Budget 2020-21? Show Answer


Q96) What was the theme of the Union Budget 2020-21? Show Answer


Q97) Till when the government wants to eliminate the 'Tuberculosis'? Show Answer


Q98) The Union Budget 2020-21 aims:- I. To achieve seamless delivery through digital governance. II. To improve the physical quality of life through national infrastructure pipeline. Show Answer


Q99) Vivad se Vishwas scheme is related to Show Answer


Q100) As per the Union Budget, 2020-21, what is the highest rate of Direct Tax in India? Show Answer


Q101) Deficit financing leads to inflation in general, but it can be checked if: 1. Only aggregate demand is increased. 2. All the expenditure is denoted national debt payment only. Select the correct above statements. Show Answer


Q102) Which of the following statements regarding the grants made by parliaments outside of the annual budget is/are correct: 1. Vote of credit does not require any detail to be given about the expenditure. 2. Repayment of loans to the government of India go into the consolidation fund of India. 3. Excess grants is given only after the end of the financial year. Show Answer


Q103) Which of the following provision are common to the three financial bill i.e. Money Bill (Article 110), Financial Bill-II (Article 117 (3)) and Financial Bill-I (Article 117(1)): 1. All three bills contain at least one of the matter listed in Article 110. 2. All three bills can be introduced only in the LokSabha. Show Answer


Q104) What is the approximate average fertilizer consumption in India per hectare of land? Show Answer


Q105) As per the Ministry of Agriculture the mismatch between projected demand of food grains and their production estimates stands presently at: Show Answer


Q106) Which among the following was launched by the government of India on the advice of the World Bank: 1) Agricultural Prices Commission 2) Public Distribution System 3) Planning Commission 4) Food Corporation of India Select the correct above statements. Show Answer


Q107) Consider the following items of expenditures which of the following will come under the category of non-plan expenditures: 1. Revenue expenditure on defence. 2. Grants to states and union territories and grants to foreign government. 3. Capital expenditure of defence. Show Answer


Q108) With reference to the 14th Finance Commission which one of the following statements is not true: Show Answer


Q109) Which of the following is correct statement? Mentioned it. Service tax is an/a: Show Answer


Q110) With reference to the Minimum Support Price (MSP) and Procurement Price (PP): 1. Both are decided by government on the basis of recommendation of the Commission for Agriculture Cost and Prices (CACP). 2. MSP is price to protect the farmer while PP is to maintain the buffer stock. Show Answer


Q111) The Exim policy announced in 1992 is for period of: Show Answer


Q112) Which of the following statement is/are correct. Fiscal Responsibility at Budget Management Act (FRBMA) concern: Show Answer


Q113) What is the name of scheme being provided skills and training for women in traditional and non-traditional trade? Show Answer


Q114) The condition of Indirect taxes in the country's revenue is approximately: Show Answer


Q115) Open market operation is the part of which policy: Show Answer


Q116) Non tax revenues can be increased by improving the working of the: Show Answer


Q117) In Union Budget 2013-14 'Voluntary Compliance Encouragement Scheme' was launched by Government of India. The scheme is related to: Show Answer


Q118) As per recommendation of the fourteenth Finance Commission, percentage share of states of the sharable central taxes is: Show Answer


Q119) Consider the following actions, which the government can take: . Devaluing the domestic currency. 2. Reduction in the import subsidy. 3. Adopting suitable policies, which attract greater FDI and more funds from FIIs. Which of the above action can help in reducing the current account deficit? Show Answer


Q120) Assertion (A): Fiscal deficit is greater than budgetary deficit. Reason (R): Fiscal deficit is borrowing from RBI plus other liabilities of government to meet its expenditure. Show Answer


Q121) Consider the following statements related to income tax of India: 1. It is a progressive tax. 2. It is a direct tax. 3. It is collected by state government. 4. It is a proportional tax. Choose the correct answer: Show Answer


Q122) The first Indian product to have got protected Geographic Indicator is: Show Answer


Q123) Consider the following statements regarding Finance Commission. Show Answer


Q124) Which of the following items would not appear in a company's balance sheet. Show Answer


Q125) _______ is the difference between total receipts and total expenditure: Show Answer


Q126) Revenue deficit in India is: Show Answer


Q127) If borrowing and other liabilities are added to the budget deficits we get ____: Show Answer


Q128) The FRBM Act aims at reducing gross fiscal deficit by: Show Answer


Q129) FRBM Act was passed in ________: Show Answer


Q130) The most important sources of plan finance to cover up gap between intended expenditure and available resource is in: Show Answer


Q131) Fiscal Policy refers to a policy of: Show Answer


Q132) Deficit Financing means: Show Answer


Q133) _______ refers to public revenue, expenditure and allied matters. Show Answer


Q134) Which of these is a side effect of deflation? Show Answer


Q135) Fiscal consolidation is one of the objectives of India's economic policy. Which of the following would help in fiscal consolidation?
1. increasing taxes.
2. getting more loans.
3. reducing subsidies.
Select the correct answer using the codes given below. Show Answer


Q136) With reference to pulses, consider the following statements:
1. India is the largest producer of pulses.
2. India imports pulses to meet its domestic demand.
Which of the statements given above is/are correct? Show Answer


Q137) The government provides subsidies in various sectors. Which of the following are the effects of subsidies?
1. it increases inflation
2. it increases fiscal deficit
3. it decreases export competitiveness
Select the correct answer using the codes given below. Show Answer


Q138) The Fiscal Responsibility and Budget Management (FRBM) Act aimed for:
1. eliminating both revenue deficit and fiscal deficit
2. giving flexibility to RBI for inflation management
Which of the statements given above is/are correct? Show Answer


Q139) With reference to deficit financing, monetized deficit is the part that is financed through Show Answer


Q140) All banks are mandated to lend to priority sector. Which of the following would come under Priority Sector Lending (PSL)?
1. loans to corporations
2. loans to Self Help Groups
3. loans to small and marginal farmers
4. loans to state government
Select the correct answer using the codes given below. Show Answer


Q141) Consider the following statements about Index of Industrial Production (IIP):
1. It is released monthly by Central Statistical Organisation (CSO).
2. It shows the volume of industrial activity.
Which of the statements given above is/are correct? Show Answer


Q142) Financial market is classified into money market and capital market. Which of these are money market instruments?
1. T-Bills
2. Preference shares
3. Commercial papers.
Select the correct answer using the codes given below. Show Answer


Q143) Suppose you went to a restaurant and paid certain taxes. which of these would be considered an indirect tax?
1. service tax paid for lunch
2. tip given to waiter
3. VAT paid.
Select the correct answer using the codes given below. Show Answer


Q144) The expenditure in India is classified as capital and revenue. Which of the following is/are revenue expenditure?
1. interest payments on debt
2. loans granted by central government
3. subsidies
Select the correct answer using the codes given below. Show Answer


Q145) Disinvestment by Government means: Show Answer


Q146) Which one is Direct Tax? Show Answer


Q147) If budgetary deficit is nil and borrowing and other liabilities are 70 crore, what is the amount of fiscal deficit? Show Answer


Q148) Payment of interest is Show Answer


Q149) If in a budget, Revenue deficit is Rs. 50,000 and borrowings are Rs. 75,000 crore. How much is the fiscal deficit? Show Answer


Q150) If borrowing and other liabilities are added to the budget deficit, we get Show Answer


Q151) Which is the example of Administrative non-tax Revenue of Central Government? Show Answer


Q152) Capital receipt may come from Show Answer


Q153) Which is a capital expenditure of govt.? Show Answer


Q154) Fiscal Deficit always leads to Show Answer


Q155) Borrowings in Governments Budget is: Show Answer


Q156) The objective of taxation by the Government are - Show Answer


Q157) Which of the following is not a direct tax? Show Answer


Q158) Transfer Payments include - Show Answer


Q159) The following is an example of commercial non-tax revenue? Show Answer


Q160) The following is an example of administrative non-tax revenue - Show Answer


Q161) On what broad aspect of commodities are indirect taxes imposed - Show Answer


Q162) The following is not a characteristic of a tax. Show Answer


Q163) The following is a characteristic of indirect tax - Show Answer


Q164) The following is a characteristic of a direct tax - Show Answer


Q165) In India service tax was introduced in - Show Answer


Q166) Special assessment is also known as - Show Answer


Q167) Impact of a tax refers to - Show Answer


Q168) After levying of a tax, if the price does not rise at all, it means that - Show Answer


Q169) Which factor has no role in the shifting of a tax? Show Answer


Q170) Pick out the statement which is not true with regard to tax shifting. Show Answer


Q171) Pick out the incorrect statement. Show Answer


Q172) Pick out the tax which is not a part of indirect tax. Show Answer


Q173) Pick out the characteristic which is not true of direct tax. Show Answer


Q174) Pick out the factor which is not a feature of indirect taxes. Show Answer


Q175) Pick out the factor which is not a demerit of indirect taxes. Show Answer


Q176) An ad valorem tax is charged according to the Show Answer


Q177) Specific duty is charged according to Show Answer


Q178) An example of direct tax is Show Answer


Q179) …………….. based on the principle 'higher the income, higher the tax'. Show Answer


Q180) Generally, the nature of indirect tax is .................... Show Answer


Q181) Direct tax are ................... in nature. Show Answer


Q182) An increase in the direct tax means it is ....................... Show Answer


Q183) The term impact of taxation means Show Answer


Q184) The term incidence of taxation refers to Show Answer


Q185) The ultimate burden of taxation on producer implies ............... Show Answer


Q186) The shared burden of taxation on consumer and producer implies Show Answer


Q187) The existence of a parallel economy/black money Show Answer


Q188) The National Income of India is estimated mainly through Show Answer


Q189) The first estimate of national income in India was made by Show Answer


Q190) Most important source of capital formation in India has been Show Answer


Q191) Dear Money Policy implies Show Answer


Q192) Which of the following is correct regarding the gross domestic savings in India? Show Answer


Q193) The per capita income has been low in India because Show Answer


Q194) Companies pay corporation tax on their Show Answer


Q195) Which of the following is an indirect tax? Show Answer


Q196) Which is the most industrially advanced state in India? Show Answer


Q197) Who was the chairman of National Income Committee? Show Answer


Q198) The Fiscal Policy of India is formulated by Show Answer


Q199) Which of the following taxes is not levied by the Union Government? Show Answer


Q200) National Income in India is compiled by Show Answer


Q201) Index 'Residex' is associated with Show Answer


Q202) Which of the following is not a method of estimating national income? Show Answer


Q203) Which is the most disinvestments started in public enterprises? Show Answer


Q204) Which one of the following is the most important item of non plan expenditure? Show Answer


Q205) The Goods and Services tax (GST) proposed to be introduced, covers taxes like Show Answer


Q206) Transfer payments include- Show Answer


Q207) Interest payments are a part of - Show Answer


Q208) Bharat Nirman, MGNREGA are examples of - Show Answer


Q209) Which of the following is not true of public budget? Show Answer


Q210) The number of sections of a good budget are - Show Answer


Q211) The budget presented wken elections are due is known as - Show Answer


Q212) Pick out the feature which is not applicable to a good budget Show Answer


Q213) The finance commission's role is to - Show Answer


Q214) Pick out the item which is not a part of the plan expenditure Show Answer


Q215) Pick out the item which is not a part of capital budget. Show Answer


Q216) Pick out the factor which is not a part of revenue budget. Show Answer


Q217) Pick out the item which is not a part of non-tax revenue Show Answer


Q218) Pick out the item which is not a part of tax revenue. Show Answer


Q219) Pick out the item which is not a part of Show Answer


Q220) Debts which have to be paid _______ at some specific future date are known as - Show Answer


Q221) Loans taken by the government for purpose of war, earthquakes for covering budget deficit are - Show Answer


Q222) Which of the following is not an objective of public debt management? Show Answer


Q223) Which is / are the advantages of redemption of debt? Show Answer


Q224) Pick out the feature which is not true in the case of repudiation of debt. Show Answer


Q225) Pick out the method which is not a part of redemption Show Answer


Q226) The method by which a certain portion matures every year as decided by the lottery system. Show Answer


Q227) Pick out the feature which is not true of a capital levy. Show Answer


Q228) Which of the following is the most comprehensive measure of budgetary imbalances? Show Answer


Q229) The full form of FRBM Act 2003 is - Show Answer


Q230) When budget revenue equals expenditure the budget shows? Show Answer


Q231) The term fiscal federalism was introduced by - Show Answer


Q232) The theory of fiscal federalism assumes - Show Answer


Q233) Public Expenditure refers to ................... Show Answer


Q234) The major objectives of public expenditure are Show Answer


Q235) The defence expenditure minimizes the possibility of Show Answer


Q236) An empirical law to the effect of growing public expenditure was propounded by Show Answer


Q237) According to H.C. Adams' public expenditure has to perform the.................. Show Answer


Q238) Productive debts are utilized for ...................... Show Answer


Q239) External debts can be raised from .................... Show Answer


Q240) The treasury bills are issued by RBI on behalf of the government Show Answer


Q241) Debts that are repaid at some specific future date are known as Show Answer


Q242) External loans are raised from Show Answer


Q243) The term Fiscal Federalism was introduced by Show Answer


Q244) Fiscal federalism deals with ..................... Show Answer


Q245) The main pillars of institutional framework to deal with centre-state financial relations in India is Show Answer


Q246) Under Article 246 and Seventh Schedule, List I invest the Union with functions of Show Answer


Q247) Under Article 246 and Seventh Schedule, List II invest the State with functions of Show Answer


Q248) Which one of the following forms the largest share of deficit of Government of India Budget? Show Answer


Q249) Which of the following taxes is collected by Panchayat? Show Answer


Q250) When was disinvestment started in public enterprises? Show Answer


Q251) The Finance Commission of India is appointed by the President under Article Show Answer


Q252) Temporary tax levied to obtain additional revenue is called Show Answer


Q253) Fiscal Policy of India is formulated by Show Answer


Q254) Fresh evaluation of every item of expenditure from the very beginning of each financial year is called Show Answer