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

901. A specific duty of Rs 5 per kg is levied on a good priced at Rs 50 per kg. What is its ad valorem equivalent?

     क10% ख5% ग2.5% घ20%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

902. 1,000 kg of goods worth Rs 2,00,000 attract a compound duty of 10% ad valorem plus Rs 50 per kg. What is the total duty?

     कRs 20,000 खRs 50,000 गRs 25,000 घRs 70,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

903. Goods are imported with an FOB value of USD 2,000, freight of USD 200 and insurance of USD 50. The exchange rate is Rs 130 per USD and customs duty is 10% of the CIF value. What is the customs duty?

     कRs 26,000 खRs 28,600 गRs 29,250 घRs 29,900
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

904. A factory removes 2,500 litres of a product with an ex-factory value of Rs 5,00,000. Excise duty is Rs 40 per litre and VAT at 13% is charged on the value including excise. What is the VAT?

     कRs 65,000 खRs 75,400 गRs 13,000 घRs 78,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

905. Goods are sold for Rs 45,000 excluding VAT. With VAT at 13%, what is the total amount of the tax invoice?

     कRs 50,850 खRs 50,000 गRs 51,750 घRs 45,585
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

906. An uncorrected misstatement of Rs 10,000 is far below materiality of Rs 5,00,000, but it arises from an illegal payment authorised by a director. The auditor may still regard it as material because:

     कAll misstatements involving directors must be reported in the auditor's report खMateriality is judged by the nature and circumstances of a misstatement, not only its size गMateriality applies only to revenue items घThe amount exceeds the clearly trivial threshold
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

907. Under ISA 450, a 'factual misstatement' is:

     कA difference arising from management's unreasonable accounting estimate खThe auditor's projection of a sample error to the population गA misstatement about which there is no doubt घA misstatement in the other information
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

908. Under ISA 450, misstatements are 'clearly trivial' when they are:

     कLess than performance materiality खCorrected by management गRelated to the prior year घClearly inconsequential, individually or in aggregate, judged by any criteria of size, nature or circumstances
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

909. Under ISA 230, audit documentation of significant matters discussed with management and those charged with governance should include:

     कThe nature of the matters discussed and when and with whom the discussions took place खOnly the final conclusions without dates गThe personal opinions of junior staff घA copy of the client's sales invoices
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

910. The statutory auditor's right of access at all times to the books, accounts and vouchers of a company is conferred by:

     कThe Companies Act खThe engagement letter only गThe company's sales policy घThe Income Tax Act
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।