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 165,000 and current liabilities are Rs 110,000. Find the current ratio.
सही उत्तर: क) 1.5:1
Current ratio = CA/CL = 165,000/110,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 250,000, purchases Rs 140,000 and closing stock Rs 330,000. Find the cost of goods sold.
सही उत्तर: क) Rs 60,000
COGS = Opening stock + Purchases − Closing stock = Rs 60,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,080,000 and cost of goods sold is Rs 2,856,000. Find the gross profit ratio.
सही उत्तर: ग) 30%
GP = 4,080,000 − 2,856,000 = 1,224,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,000,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ख) Rs 722,500
Book value = 1,000,000 × (1 − 15/100)² = Rs 722,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,030,000 with a scrap value of Rs 10,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 204,000
Depreciation = (Cost − Scrap)/Life = (1,030,000 − 10,000)/5 = Rs 204,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,570,000, operating expenses are Rs 2,500,000 and other income is Rs 140,000. Find the net profit.
सही उत्तर: ख) Rs 210,000
Net profit = GP − Expenses + Other income = Rs 210,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 210 and variable cost per unit is Rs 147. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 30%
P/V ratio = (SP − VC)/SP × 100 = 63/210 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 1,820,000, selling price per unit is Rs 697 and variable cost per unit is Rs 669. Find the break-even point in units.
सही उत्तर: क) 65,000 units
BEP = Fixed cost / (SP − VC) = 1,820,000/28 = 65,000 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 150,000, purchases Rs 1,200,000 and closing stock Rs 50,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 1,300,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,300,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,710,000 and cost of goods sold is Rs 3,339,000. Find the gross profit ratio.
सही उत्तर: ग) 10%
GP = 3,710,000 − 3,339,000 = 371,000; GP ratio = GP/Sales × 100 = 10%.
💬 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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