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

1911. Under IAS 19, the past service cost arising when a defined benefit plan is amended is recognised:

      कDirectly in retained earnings खIn profit or loss at the earlier of when the amendment occurs and when related restructuring costs are recognised गIn OCI and never recycled घSpread over the average remaining service lives
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1912. Under IFRS 16, an example of a lease that may qualify for the low-value asset exemption is a lease of:

      कAn office building खA delivery truck गA factory machine of high value घA tablet or small personal computer
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1913. Under the IFRS 9 simplified approach for trade receivables without a significant financing component, the loss allowance is always measured at:

      कA fixed 5% of receivables खLifetime expected credit losses गIncurred losses only घ12-month expected credit losses
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1914. Under the IFRS 9 general approach, for a financial asset whose credit risk has NOT increased significantly since initial recognition, the loss allowance is measured at:

      क12-month expected credit losses खIncurred losses only गLifetime expected credit losses घZero
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1915. Under IFRS 9, an entity may make an irrevocable election at initial recognition to present changes in fair value in OCI for:

      कTrade receivables without a significant financing component खDerivatives held for trading गAll debt instruments घInvestments in equity instruments not held for trading
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1916. When a bill of exchange receivable is dishonoured on maturity, the holder's entry is:

      कDebit the drawee (acceptor), credit bills receivable खDebit bad debts, credit sales गDebit cash, credit bills receivable घDebit bills receivable, credit the drawee
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1917. Under the business entity concept:

      कThe business is treated as separate from its owner खOnly transactions measurable in money are recorded गRevenue is recognised when earned घThe business is assumed to continue indefinitely
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1918. Using the same accounting methods from one period to the next so that results are comparable reflects the concept of:

      कMateriality खRealisation गMoney measurement घConsistency
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1919. Under the IASB Conceptual Framework, materiality is described as:

      कA component of faithful representation खA fixed percentage of profit before tax गAn entity-specific aspect of relevance घAn enhancing qualitative characteristic
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1920. Under the IASB Conceptual Framework, a perfectly faithful representation would be:

      कTimely, verifiable and understandable खComplete, neutral and free from error गPrudent, conservative and consistent घComparable, relevant and material
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।