Quantitative (गणित) – Quantitative Ability MCQ
Quantitative (गणित) – व्यवस्थापन प्रवेश
Quantitative Ability · Management Entrance – English, Quant, Logical Reasoning & GK · १,३१७ प्रश्न
१,३१७ प्रश्न उपलब्ध। मोड छान्नुहोस्:
Quantitative (गणित): प्रश्न र उत्तर
सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।
सही: ० / ०
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A shop has opening stock of Rs. 50,000, purchases of Rs. 3,00,000 and closing stock of Rs. 70,000. What is its cost of goods sold?
सही उत्तर: घ) Rs. 2,80,000
COGS = opening stock + purchases − closing stock = 50,000 + 3,00,000 − 70,000 = Rs. 2,80,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A trader buys 100 units at Rs. 20, 200 units at Rs. 23 and 100 units at Rs. 26. What is the weighted average cost per unit?
सही उत्तर: ख) Rs. 23
Total cost = 2,000 + 4,600 + 2,600 = 9,200 for 400 units; average = Rs. 23.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The present value of a project's cash inflows is Rs. 1,20,000 and its initial investment is Rs. 1,00,000. What is its profitability index?
सही उत्तर: ग) 1.2
PI = PV of inflows ÷ initial investment = 1,20,000 ÷ 1,00,000 = 1.2.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A project costs Rs. 1,00,000 and brings net cash inflows of Rs. 30,000, Rs. 40,000 and Rs. 50,000 in years 1, 2 and 3. What is its payback period (assuming even inflows within a year)?
सही उत्तर: क) 2.6 years
After 2 years 70,000 is recovered; the remaining 30,000 takes 30/50 = 0.6 of year 3. Payback = 2.6 years.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine bought for Rs. 5,00,000 is sold after 3 years for Rs. 3,20,000. Under the straight-line method, what annual depreciation rate on cost does this imply?
सही उत्तर: ख) 12%
Total depreciation = 1,80,000 over 3 years = 60,000 a year; 60,000 ÷ 5,00,000 = 12%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A company has equity of Rs. 5 lakh and 10% debt of Rs. 5 lakh. Its operating profit (EBIT) is Rs. 2 lakh and the tax rate is 25%. What is its return on equity?
सही उत्तर: घ) 22.5%
Interest = 50,000; profit before tax = 1,50,000; tax = 37,500; net profit = 1,12,500. ROE = 1,12,500 ÷ 5,00,000 = 22.5%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A firm has current assets of Rs. 3,00,000 and current liabilities of Rs. 1,50,000. If it pays Rs. 50,000 to its creditors in cash, what is its new current ratio?
सही उत्तर: घ) 2.5 : 1
Both current assets and current liabilities fall by 50,000: 2,50,000 ÷ 1,00,000 = 2.5 : 1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A firm's cost of goods sold is Rs. 7,30,000 and its average inventory is Rs. 1,46,000. Taking 365 days in a year, how many days on average is inventory held?
सही उत्तर: ख) 73 days
Inventory turnover = 7,30,000 ÷ 1,46,000 = 5 times; days = 365 ÷ 5 = 73 days.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A firm sells 1,000 units at Rs. 100 each; variable cost is Rs. 60 per unit and fixed costs are Rs. 30,000. What is its degree of operating leverage (contribution ÷ operating profit)?
सही उत्तर: ग) 4
Contribution = 1,000 × 40 = 40,000; operating profit = 40,000 − 30,000 = 10,000; DOL = 40,000 ÷ 10,000 = 4.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A product sells at Rs. 100 per unit with a variable cost of Rs. 60 per unit. Fixed costs are Rs. 50,000. How many units must be sold to earn a profit of Rs. 30,000?
सही उत्तर: क) 2,000
Units = (fixed cost + target profit)/contribution per unit = (50,000 + 30,000)/40 = 2,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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