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 157,500 and current liabilities are Rs 90,000. Find the current ratio.
सही उत्तर: क) 1.75:1
Current ratio = CA/CL = 157,500/90,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 470,000, purchases Rs 1,055,000 and closing stock Rs 465,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 1,060,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,060,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,590,000 and cost of goods sold is Rs 3,051,500. Find the gross profit ratio.
सही उत्तर: घ) 15%
GP = 3,590,000 − 3,051,500 = 538,500; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,500,000 is depreciated at 10% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 1,215,000
Book value = 1,500,000 × (1 − 10/100)² = Rs 1,215,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,700,000 with a scrap value of Rs 275,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 285,000
Depreciation = (Cost − Scrap)/Life = (1,700,000 − 275,000)/5 = Rs 285,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,640,000, operating expenses are Rs 1,270,000 and other income is Rs 180,000. Find the net profit.
सही उत्तर: ख) Rs 550,000
Net profit = GP − Expenses + Other income = Rs 550,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 930 and variable cost per unit is Rs 651. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 30%
P/V ratio = (SP − VC)/SP × 100 = 279/930 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 145,000, purchases Rs 1,295,000 and closing stock Rs 340,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,100,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,100,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,510,000 and cost of goods sold is Rs 3,833,500. Find the gross profit ratio.
सही उत्तर: क) 15%
GP = 4,510,000 − 3,833,500 = 676,500; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,490,000 with a scrap value of Rs 295,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 119,500
Depreciation = (Cost − Scrap)/Life = (1,490,000 − 295,000)/10 = Rs 119,500.
💬 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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