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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कम्प्युटरले कार्य सञ्चालन गर्न सक्ने कुरामा कति तत्वहरूको मेल आवश्यक हुन्छ?
सही उत्तर: ख) हार्डवेयर र सफ्टवेयर दुवैको मेल
टेक्स्टमा उल्लेख छ, ‘यी दुवै हार्डवेयर र सफ्टवेयरको पूर्ण मिलन भएपछि मात्र कम्प्युटरले कार्य सञ्चालन गर्न सक्छ।’
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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कम्प्युटरको मुख्य निर्माणशिला के दुई तत्वहरूले बनेको हुन्छ?
सही उत्तर: क) हार्डवेयर र सफ्टवेयर
टेक्स्टमा स्पष्ट छ कि कम्प्युटर दुई वटा तत्वहरू मिलेर बनेको हुन्छ: हार्डवेयर र सफ्टवेयर।
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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यदि बिक्री 1,520,000 रुपये है और माल की लागत 1,140,000 रुपये है, तो सकल लाभ अनुपात (Gross Profit Ratio) क्या है?
सही उत्तर: ख) 25%
सकल लाभ = बिक्री - माल की लागत। सकल लाभ अनुपात = सकल लाभ/बिक्री × 100।
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 41, an unconditional government grant related to a biological asset measured at fair value less costs to sell is recognised in profit or loss:
सही उत्तर: ख) When, and only when, the grant becomes receivable
IAS 41 requires an unconditional grant for a biological asset at fair value less costs to sell to be recognised in profit or loss when it becomes receivable.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the IASB Conceptual Framework (2018), income is defined as:
सही उत्तर: ग) Increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims
The 2018 Framework defines income in terms of changes in assets and liabilities increasing equity, excluding owners' contributions.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under IAS 21, a non-monetary item that is measured at historical cost in a foreign currency is reported at each reporting date using the:
सही उत्तर: घ) Exchange rate at the date of the transaction
Non-monetary items at historical cost are not retranslated; monetary items are retranslated at the closing rate.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In a three-column cash book, discount allowed to a customer for prompt payment is entered in the:
सही उत्तर: क) Discount column on the debit (receipts) side
Discount allowed accompanies cash received from customers, so it is recorded on the receipts side; its total is posted to the debit of discount allowed account.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the accumulated depreciation (provision for depreciation) method, the annual depreciation is recorded by:
सही उत्तर: क) Debiting depreciation expense and crediting accumulated depreciation
The asset stays at cost while depreciation builds up in the accumulated depreciation account, which is deducted from cost in the balance sheet.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A business starts with cash capital of Rs 5,00,000, buys goods for Rs 2,00,000 on credit and sells half of these goods for Rs 1,50,000 in cash. Its total assets are now:
सही उत्तर: ख) Rs 7,50,000
Assets = cash 6,50,000 + inventory 1,00,000 = 7,50,000, matching liabilities 2,00,000 + capital 5,50,000 (including profit 50,000).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The total of the sales day book, Rs 12,500, was posted to the sales account as Rs 15,200. The effect on the trial balance is that:
सही उत्तर: ग) The credit side exceeds the debit side by Rs 2,700
Customers are debited 12,500 in total but sales is credited 15,200, so credits exceed debits by 2,700.
💬 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।