लेखा (Accounting) – Financial Accounting MCQ

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

1731. The skill and loyalty of a firm's employees are not recorded in the books of account mainly because of the:

      कConsistency concept खAccrual concept गMoney measurement concept घDual aspect concept
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1732. The owner takes Rs 5,000 cash from the business to pay his household electricity bill. Because of the business entity concept, this is recorded as:

      कElectricity expense खDrawings गCapital introduced घSundry expense
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1733. Recording the cost of goods sold in the same period as the sales revenue they generate is an application of the:

      कMatching concept खEntity concept गMoney measurement concept घHistorical cost concept
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1734. Under the accrual basis of accounting, revenue is recognised when:

      कCash is received from the customer खThe customer places an order गThe invoice is paid in full घIt is earned, regardless of when cash is received
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1735. The prudence (conservatism) concept requires that:

      कExpected profits are recorded before they are realised खThe same accounting method is used every year गAssets and income are not overstated and liabilities and expenses are not understated घOnly transactions measurable in money are recorded
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1736. Non-current assets are shown at cost less depreciation rather than at their forced-sale (break-up) value mainly because of which assumption?

      कMoney measurement खGoing concern गBusiness entity घMateriality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1737. The concept that every business transaction has two aspects, a debit and an equal credit, is known as:

      कDual aspect concept खGoing concern concept गMoney measurement concept घRealisation concept
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1738. Sales Rs 500,000; opening inventory Rs 50,000; purchases Rs 300,000; closing inventory Rs 70,000. What is the gross profit?

      कRs 220,000 खRs 280,000 गRs 180,000 घRs 240,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1739. Rent paid in advance for the next accounting period is shown in the statement of financial position as:

      कA current liability खAn expense in the income statement गPart of equity घA current asset
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1740. Which inventory cost formula is NOT permitted under IAS 2 Inventories?

      कFIFO (First-in, first-out) खLIFO (Last-in, first-out) गWeighted average cost घSpecific identification
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।