चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1041. Under IAS 36, which of the following must be tested for impairment annually even if there is no indication of impairment?

      कAn intangible asset not yet available for use खA building carried under the cost model गInventory of finished goods घA machine depreciated on a straight-line basis
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1042. Under IAS 36, a cash-generating unit is:

      कThe smallest identifiable group of assets that generates cash inflows largely independent of those from other assets खAny single asset that generates revenue गA legal entity within a group घAn operating segment reported under IFRS 8
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1043. Profit is Rs 10,00,000 and there are 5,00,000 ordinary shares. Convertible bonds of Rs 10,00,000 at 10% interest are convertible into 1,00,000 shares. The tax rate is 25%. Diluted EPS is about:

      कRs 2.00 खRs 1.79 गRs 1.67 घRs 1.83
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1044. Under IAS 32, a financial asset and a financial liability are offset and the net amount presented only when the entity:

      कHas both items with the same counterparty खHas both items in the same currency गHas a legally enforceable right to set off and intends to settle net or to realise and settle simultaneously घExpects both to mature in the same year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1045. Under IAS 23, a qualifying asset is an asset that:

      कIs financed wholly by specific borrowings खIs purchased from a related party गCosts more than a fixed amount set by the standard घNecessarily takes a substantial period of time to get ready for its intended use or sale
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1046. Under IAS 20, the benefit of a government loan at a below-market rate of interest is:

      कIgnored, as the loan is recorded at the cash received खRecognised as revenue immediately on receipt of the loan गCredited directly to share capital घTreated as a government grant, measured as the difference between the loan's initial carrying amount under IFRS 9 and the proceeds received
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1047. Under IAS 19, short-term employee benefits, such as wages and paid annual leave expected to be settled wholly within twelve months, are measured at:

      कThe undiscounted amount expected to be paid खThe present value using a corporate bond rate गFair value at the reporting date घThe amount paid in the previous year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1048. Accounting profit is Rs 10,00,000, which includes fines of Rs 40,000 that are not deductible for tax. The tax rate is 25% and there are no other adjustments. Current tax is:

      कRs 2,50,000 खRs 2,60,000 गRs 2,40,000 घRs 2,10,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1049. When no IFRS specifically applies to a transaction, IAS 8 requires management to:

      कApply the tax law of the country खFollow the practice of the largest company in the industry गUse judgement to develop a policy, considering first IFRSs dealing with similar issues and then the Conceptual Framework घExpense the transaction in all cases
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1050. Retained earnings rose from Rs 2,00,000 to Rs 2,50,000 during the year. Profit for the year was Rs 1,20,000 and there were no other movements apart from dividends. Dividends paid were:

      कRs 50,000 खRs 1,70,000 गRs 70,000 घRs 1,20,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।