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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Current assets are Rs 682,500 and current liabilities are Rs 390,000. Find the current ratio.
सही उत्तर: ख) 1.75:1
Current ratio = CA/CL = 682,500/390,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 305,000, purchases Rs 1,225,000 and closing stock Rs 70,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 1,460,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,460,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 170,000 and cost of goods sold is Rs 102,000. Find the gross profit ratio.
सही उत्तर: ख) 40%
GP = 170,000 − 102,000 = 68,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 940,000 with a scrap value of Rs 155,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 98,125
Depreciation = (Cost − Scrap)/Life = (940,000 − 155,000)/8 = Rs 98,125.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,780,000, operating expenses are Rs 1,820,000 and other income is Rs 185,000. Find the net profit.
सही उत्तर: ग) Rs 1,145,000
Net profit = GP − Expenses + Other income = Rs 1,145,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 410 and variable cost per unit is Rs 164. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 60%
P/V ratio = (SP − VC)/SP × 100 = 246/410 × 100 = 60%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 370,000, purchases Rs 1,410,000 and closing stock Rs 50,000. Find the cost of goods sold.
सही उत्तर: क) Rs 1,730,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,730,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 310,000 and cost of goods sold is Rs 217,000. Find the gross profit ratio.
सही उत्तर: ख) 30%
GP = 310,000 − 217,000 = 93,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 300,000 is depreciated at 20% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ग) Rs 192,000
Book value = 300,000 × (1 − 20/100)² = Rs 192,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 260,000 with a scrap value of Rs 25,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 29,375
Depreciation = (Cost − Scrap)/Life = (260,000 − 25,000)/8 = Rs 29,375.
💬 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।
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