चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
चार्टर्ड एकाउन्टेन्सी (CA, ACCA)
Chartered Accountancy (CA, ACCA) · ३,८०२ प्रश्न
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Gross profit is Rs 2,540,000, operating expenses are Rs 20,000 and other income is Rs 20,000. Find the net profit.
सही उत्तर: क) Rs 2,540,000
Net profit = GP − Expenses + Other income = Rs 2,540,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 130 and variable cost per unit is Rs 91. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 30%
P/V ratio = (SP − VC)/SP × 100 = 39/130 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,560,000 and current liabilities are Rs 780,000. Find the current ratio.
सही उत्तर: ग) 2:1
Current ratio = CA/CL = 1,560,000/780,000 = 2:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 160,000, purchases Rs 515,000 and closing stock Rs 110,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 565,000
COGS = Opening stock + Purchases − Closing stock = Rs 565,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,510,000 and cost of goods sold is Rs 3,382,500. Find the gross profit ratio.
सही उत्तर: क) 25%
GP = 4,510,000 − 3,382,500 = 1,127,500; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,200,000 is depreciated at 10% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: क) Rs 972,000
Book value = 1,200,000 × (1 − 10/100)² = Rs 972,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,220,000 with a scrap value of Rs 200,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 204,000
Depreciation = (Cost − Scrap)/Life = (1,220,000 − 200,000)/5 = Rs 204,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,390,000, operating expenses are Rs 880,000 and other income is Rs 140,000. Find the net profit.
सही उत्तर: ख) Rs 1,650,000
Net profit = GP − Expenses + Other income = Rs 1,650,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 920 and variable cost per unit is Rs 644. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 30%
P/V ratio = (SP − VC)/SP × 100 = 276/920 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 240,000, purchases Rs 155,000 and closing stock Rs 180,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 215,000
COGS = Opening stock + Purchases − Closing stock = Rs 215,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।