लेखा (Accounting) – Financial Accounting MCQ
लेखा (Accounting) – CA / ACCA
Financial Accounting · Chartered Accountancy (CA, ACCA) · १,७४२ प्रश्न
१,७४२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
लेखा (Accounting): 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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Opening stock Rs 20,000, purchases Rs 740,000 and closing stock Rs 290,000. Find the cost of goods sold.
सही उत्तर: क) Rs 470,000
COGS = Opening stock + Purchases − Closing stock = Rs 470,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,130,000 and cost of goods sold is Rs 1,017,000. Find the gross profit ratio.
सही उत्तर: घ) 10%
GP = 1,130,000 − 1,017,000 = 113,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 390,000 with a scrap value of Rs 40,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 87,500
Depreciation = (Cost − Scrap)/Life = (390,000 − 40,000)/4 = Rs 87,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,810,000, operating expenses are Rs 2,330,000 and other income is Rs 180,000. Find the net profit.
सही उत्तर: घ) Rs 660,000
Net profit = GP − Expenses + Other income = Rs 660,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,155,000 and current liabilities are Rs 660,000. Find the current ratio.
सही उत्तर: ख) 1.75:1
Current ratio = CA/CL = 1,155,000/660,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 225,000, purchases Rs 1,460,000 and closing stock Rs 80,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,605,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,605,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 280,000 and cost of goods sold is Rs 196,000. Find the gross profit ratio.
सही उत्तर: ग) 30%
GP = 280,000 − 196,000 = 84,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 290,000 with a scrap value of Rs 35,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 51,000
Depreciation = (Cost − Scrap)/Life = (290,000 − 35,000)/5 = Rs 51,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 520,000, operating expenses are Rs 340,000 and other income is Rs 40,000. Find the net profit.
सही उत्तर: ग) Rs 220,000
Net profit = GP − Expenses + Other income = Rs 220,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 410 and variable cost per unit is Rs 287. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 30%
P/V ratio = (SP − VC)/SP × 100 = 123/410 × 100 = 30%.
💬 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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