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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A machine costs Rs 250,000 with a scrap value of Rs 50,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 25,000
Depreciation = (Cost − Scrap)/Life = (250,000 − 50,000)/8 = Rs 25,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,590,000, operating expenses are Rs 260,000 and other income is Rs 145,000. Find the net profit.
सही उत्तर: घ) Rs 1,475,000
Net profit = GP − Expenses + Other income = Rs 1,475,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 870 and variable cost per unit is Rs 522. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 40%
P/V ratio = (SP − VC)/SP × 100 = 348/870 × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 1,650,000, selling price per unit is Rs 479 and variable cost per unit is Rs 413. Find the break-even point in units.
सही उत्तर: ग) 25,000 units
BEP = Fixed cost / (SP − VC) = 1,650,000/66 = 25,000 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,325,000 and current liabilities are Rs 530,000. Find the current ratio.
सही उत्तर: क) 2.5:1
Current ratio = CA/CL = 1,325,000/530,000 = 2.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 365,000, purchases Rs 1,910,000 and closing stock Rs 395,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,880,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,880,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,270,000 and cost of goods sold is Rs 1,143,000. Find the gross profit ratio.
सही उत्तर: क) 10%
GP = 1,270,000 − 1,143,000 = 127,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 900,000 is depreciated at 10% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ग) Rs 729,000
Book value = 900,000 × (1 − 10/100)² = Rs 729,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 580,000 with a scrap value of Rs 80,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 125,000
Depreciation = (Cost − Scrap)/Life = (580,000 − 80,000)/4 = Rs 125,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,920,000, operating expenses are Rs 240,000 and other income is Rs 195,000. Find the net profit.
सही उत्तर: क) Rs 1,875,000
Net profit = GP − Expenses + Other income = Rs 1,875,000.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।