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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Sales are Rs 2,320,000 and cost of goods sold is Rs 1,856,000. Find the gross profit ratio.
सही उत्तर: ग) 20%
GP = 2,320,000 − 1,856,000 = 464,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,300,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 731,250
Book value = 1,300,000 × (1 − 25/100)² = Rs 731,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,180,000 with a scrap value of Rs 120,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 106,000
Depreciation = (Cost − Scrap)/Life = (1,180,000 − 120,000)/10 = Rs 106,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 190,000, operating expenses are Rs 170,000 and other income is Rs 130,000. Find the net profit.
सही उत्तर: क) Rs 150,000
Net profit = GP − Expenses + Other income = Rs 150,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 120 and variable cost per unit is Rs 96. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 20%
P/V ratio = (SP − VC)/SP × 100 = 24/120 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,125,000 and current liabilities are Rs 750,000. Find the current ratio.
सही उत्तर: क) 1.5:1
Current ratio = CA/CL = 1,125,000/750,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 355,000, purchases Rs 680,000 and closing stock Rs 155,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 880,000
COGS = Opening stock + Purchases − Closing stock = Rs 880,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,790,000 and cost of goods sold is Rs 2,232,000. Find the gross profit ratio.
सही उत्तर: ख) 20%
GP = 2,790,000 − 2,232,000 = 558,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 200,000 is depreciated at 10% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ख) Rs 162,000
Book value = 200,000 × (1 − 10/100)² = Rs 162,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,930,000 with a scrap value of Rs 65,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 466,250
Depreciation = (Cost − Scrap)/Life = (1,930,000 − 65,000)/4 = Rs 466,250.
💬 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।
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