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

3751. Which of the following is normally NOT depreciated?

      कBuildings खPlant and machinery गFreehold land घMotor vehicles
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3752. Under IAS 16, depreciation is defined as:

      कThe fall in the market value of an asset during the year खThe systematic allocation of the depreciable amount of an asset over its useful life गA fund set aside to replace an asset घThe difference between cost and fair value at year end
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3753. A machine with cost Rs 80,000 and accumulated depreciation Rs 50,000 is sold for Rs 35,000. The result on disposal is:

      कGain of Rs 5,000 खLoss of Rs 5,000 गGain of Rs 35,000 घLoss of Rs 45,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3754. A machine costs Rs 500,000, has a residual value of Rs 50,000 and an estimated total output of 90,000 machine hours. It was used for 18,000 hours this year. What is the depreciation under the units-of-production method?

      कRs 100,000 खRs 80,000 गRs 112,500 घRs 90,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3755. An asset costing Rs 60,000 with nil residual value and a 3-year life is depreciated using the sum-of-the-years'-digits method. What is the first year's depreciation?

      कRs 20,000 खRs 10,000 गRs 30,000 घRs 25,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3756. A machine costing Rs 200,000 is depreciated at 20% per annum on the reducing (written down value) balance method. What is the depreciation for the second year?

      कRs 40,000 खRs 32,000 गRs 25,600 घRs 36,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3757. A credit balance in the bank column of a business's cash book indicates:

      कA bank overdraft खCash in hand गA favourable bank balance घCheques not yet presented
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3758. Cash book (debit) balance Rs 45,000; cheques issued but not presented Rs 8,000; cheques deposited but not yet credited Rs 5,000; bank charges Rs 200 not entered in the cash book. What is the balance as per the pass book?

      कRs 41,800 खRs 48,200 गRs 42,200 घRs 47,800
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3759. Bank charges debited by the bank but not yet recorded in the cash book are, when starting from the cash book (debit) balance:

      कAdded to arrive at the pass book balance खIgnored in the reconciliation गDeducted to arrive at the pass book balance घTreated as cheques not yet presented
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3760. When preparing a bank reconciliation starting from the cash book (debit) balance, cheques issued but not yet presented for payment are:

      कDeducted खAdded गIgnored घShown as bank charges
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।