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

1201. Which distribution of the tax burden is required by the principle of equal proportional sacrifice?

      कEach taxpayer gives up the same proportion of his or her total utility खEach taxpayer gives up the same absolute amount of utility गThe total sacrifice of all taxpayers taken together is minimised घEach taxpayer pays the same percentage of money income
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1202. The canon of diversity in taxation suggests that:

      कTaxes should be changed every year to suit the budget खAll revenue should come from a single comprehensive tax गTax rates should differ for every region of the country घThe government should rely on a variety of taxes so that the burden is spread and revenue is stable
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1203. Adam Smith's canon of equity requires that:

      कTaxes be collected at the time most convenient to the taxpayer खThe amount and time of payment be known in advance गCitizens contribute in proportion to their respective abilities घThe cost of collecting taxes be kept to a minimum
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1204. According to the ability-to-pay (faculty) principle of taxation, the tax burden should be distributed on the basis of:

      कThe benefit each taxpayer receives from government services खThe taxpayer's capacity to pay, usually measured by income or wealth गThe cost the government incurs in serving each taxpayer घAn equal amount for every citizen
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1205. Which of the following is an OPERATING (rather than financial) event or condition that may cast doubt on going concern?

      कNegative operating cash flows खLoss of a major market, key customer or principal supplier गDefault on loan agreements घArrears in dividends
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1206. In tests of controls, the 'tolerable rate of deviation' is:

      कThe actual rate of deviation found in the sample खThe rate expected by management गA rate set by the auditor in respect of which the auditor seeks an appropriate level of assurance that it is not exceeded by the actual rate in the population घThe rate of misstatement in monetary terms
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1207. Nepal Standards on Auditing (NSAs) are largely based on the:

      कGenerally Accepted Auditing Standards of the USA खINTOSAI public sector standards गIndian Companies Act घInternational Standards on Auditing issued by the IAASB
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1208. Under the Constitution of Nepal, the Auditor General submits the annual report on the work performed to the:

      कPresident, who causes it to be laid before the Federal Parliament through the Prime Minister खChief Justice गSpeaker of the House of Representatives directly घGovernor of Nepal Rastra Bank
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1209. When examining prospective financial information, the practitioner under ISAE 3400:

      कGuarantees that the forecast results will be achieved खShould not express an opinion on whether the results shown in the forecast will be achieved गExpresses reasonable assurance on future profits घNeed not consider management's assumptions
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1210. In a review of financial statements under ISRE 2400 (Revised), the practitioner's procedures consist primarily of:

      कPhysical verification of all assets खExternal confirmations and attendance at inventory counts गTests of controls over all cycles घInquiry and analytical procedures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।