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

2201. A review engagement of historical financial statements (e.g., under ISRE 2400) provides:

      कReasonable assurance, expressed in positive form खLimited assurance, expressed as a conclusion in negative form गAbsolute assurance घNo assurance at all
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2202. In an audit of financial statements, 'reasonable assurance' means:

      कA moderate level of assurance expressed negatively खAbsolute certainty that no misstatement exists गA high, but not absolute, level of assurance घNo assurance, only a report of factual findings
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2203. The overall objective of the auditor in an audit of financial statements is to:

      कPrepare the financial statements on behalf of management खDetect every fraud and error in the accounting records गObtain reasonable assurance about whether the financial statements as a whole are free from material misstatement and report accordingly घGuarantee the future viability of the entity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2204. Under IFRS 2, an equity-settled share-based payment to employees is measured by reference to the fair value of the equity instruments at:

      कEach reporting date with remeasurement खVesting date गExercise date घGrant date
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2205. Stock worth Rs 100,000 is insured for Rs 80,000 under a policy with an average clause. A fire causes a loss of Rs 50,000. The claim admissible is:

      कRs 40,000 खRs 50,000 गRs 80,000 घRs 30,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2206. A lessee of a mine must pay a minimum rent of Rs 50,000 per year. Royalty earned on actual output for the year is Rs 40,000. The short working is:

      कRs 40,000 खRs 10,000 गRs 50,000 घRs 90,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2207. Head office sends goods to its branch at invoice price, which is cost plus 25%. Goods invoiced at Rs 125,000 were sent during the year. The loading included in this amount is:

      कRs 25,000 खRs 31,250 गRs 20,000 घRs 100,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2208. A receipts and payments account of a non-profit organisation is best described as:

      कA statement of changes in the capital fund खAn accrual-based statement of income and expenses गA statement of assets and liabilities घA summary of cash and bank transactions for the period
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2209. A club received Rs 50,000 as subscriptions during the year, including Rs 5,000 for the previous year and Rs 3,000 in advance for next year. Subscriptions outstanding for the current year are Rs 4,000. Subscription income for the year is:

      कRs 50,000 खRs 46,000 गRs 42,000 घRs 54,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2210. 100 units costing Rs 100 each are sent on consignment; the consignor pays freight of Rs 1,000. 20 units remain unsold with the consignee. The value of unsold consignment stock is:

      कRs 2,400 खRs 2,000 गRs 2,200 घRs 3,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।