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 1,840,000 with a scrap value of Rs 360,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 185,000
Depreciation = (Cost − Scrap)/Life = (1,840,000 − 360,000)/8 = Rs 185,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,780,000, operating expenses are Rs 2,480,000 and other income is Rs 35,000. Find the net profit.
सही उत्तर: ख) Rs 335,000
Net profit = GP − Expenses + Other income = Rs 335,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 920 and variable cost per unit is Rs 736. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 20%
P/V ratio = (SP − VC)/SP × 100 = 184/920 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 2,400,000 and current liabilities are Rs 800,000. Find the current ratio.
सही उत्तर: घ) 3:1
Current ratio = CA/CL = 2,400,000/800,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 485,000, purchases Rs 1,410,000 and closing stock Rs 130,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,765,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,765,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 580,000 and cost of goods sold is Rs 435,000. Find the gross profit ratio.
सही उत्तर: ग) 25%
GP = 580,000 − 435,000 = 145,000; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,360,000 with a scrap value of Rs 205,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 144,375
Depreciation = (Cost − Scrap)/Life = (1,360,000 − 205,000)/8 = Rs 144,375.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,920,000, operating expenses are Rs 920,000 and other income is Rs 120,000. Find the net profit.
सही उत्तर: ग) Rs 2,120,000
Net profit = GP − Expenses + Other income = Rs 2,120,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 480 and variable cost per unit is Rs 360. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 25%
P/V ratio = (SP − VC)/SP × 100 = 120/480 × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,520,000 and current liabilities are Rs 760,000. Find the current ratio.
सही उत्तर: घ) 2:1
Current ratio = CA/CL = 1,520,000/760,000 = 2:1.
💬 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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