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

1691. A building costing Rs 10,00,000 (20-year life, nil residual value) is revalued to Rs 12,00,000 at the end of year 5. Depreciation in year 6, over the remaining life, is:

      कRs 60,000 खRs 80,000 गRs 50,000 घRs 1,00,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1692. Under IAS 16, an entity may transfer the excess of depreciation on the revalued amount over depreciation on original cost from revaluation surplus to retained earnings. This transfer is made:

      कDirectly within equity, not through profit or loss खThrough profit or loss as income गThrough other comprehensive income घOnly when the asset is first revalued
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1693. Under IAS 16, the residual value and useful life of an asset should be reviewed:

      कOnly when the asset is revalued खOnce every five years गOnly when auditors change घAt least at each financial year-end
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1694. The method of depreciation most suitable for wasting assets such as mines and quarries is the:

      कStraight-line method खRevaluation method गDepletion method घSum-of-the-years'-digits method
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1695. A machine is purchased for Rs 2,00,000 on 1 October. The year ends on 31 March and depreciation is 10% per annum straight-line on a time basis. Depreciation for the first year is:

      कRs 20,000 खRs 10,000 गRs 5,000 घRs 15,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1696. Two errors of the same amount on opposite sides that cancel each other's effect on the trial balance are called:

      कCompensating errors खErrors of principle गErrors of original entry घErrors of complete reversal
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1697. Which of the following errors does NOT affect the agreement of the trial balance?

      कSales day book overcast by Rs 500 खA debit balance of Rs 200 omitted from the trial balance गA purchase invoice of Rs 900 posted to the supplier's account as Rs 90 घA transaction completely omitted from the books
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1698. A customer who is also a supplier agrees to set off Rs 3,000 owed to the business against Rs 3,000 owed by the business. The entry in the control accounts is:

      कDebit receivables control, Credit payables control खDebit cash, Credit receivables control गDebit payables control, Credit receivables control घDebit suspense, Credit payables control
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1699. Goods costing Rs 20,000 were sent to a customer on sale-or-return at Rs 25,000, and the customer had not accepted them by the year-end. The seller should:

      कRecord a sale of Rs 25,000 खInclude the goods in closing inventory at Rs 20,000 गRecord a receivable of Rs 25,000 and reduce inventory घWrite the goods off as a loss
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1700. Reporting a transaction according to its economic reality rather than merely its legal form reflects the principle of:

      कSubstance over form खHistorical cost गConsistency घBusiness entity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।