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

231. When a bank reconciliation statement starts from the debit balance of the cash book, interest credited by the bank but not yet entered in the cash book is:

     कDeducted खIgnored गShown as an overdraft घAdded
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

232. Under the retail method, closing inventory at selling price is Rs 2,00,000 and the average gross margin is 25% of selling price. The cost of closing inventory is:

     कRs 1,50,000 खRs 1,60,000 गRs 2,50,000 घRs 50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

233. In a period of steadily rising prices, compared with FIFO, the LIFO method (where it is permitted) results in:

     कHigher closing inventory and higher reported profit खLower closing inventory and lower reported profit गLower closing inventory and higher reported profit घIdentical closing inventory and profit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

234. Under IAS 2, materials held for use in production are NOT written down below cost if:

     कTheir replacement cost has fallen below their purchase cost खThey were purchased at a discount गThe finished products in which they will be incorporated are expected to be sold at or above cost घThey are valued using the FIFO formula
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

235. A machine bought on 1 January 2020 for Rs 1,00,000 is depreciated at 10% per annum straight-line, time-apportioned (calendar year). It is sold on 30 June 2022 for Rs 70,000. The result on disposal is:

     कLoss of Rs 10,000 खNil (no profit or loss) गLoss of Rs 5,000 घProfit of Rs 5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

236. An asset costs Rs 1,50,000 with nil residual value and a useful life of 5 years. Using the sum-of-the-years'-digits method, the depreciation for year 2 is:

     कRs 50,000 खRs 30,000 गRs 20,000 घRs 40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

237. A 'secret reserve' is created by:

     कUnderstating assets or overstating liabilities so that the reserve does not appear in the balance sheet खTransferring profit to a general reserve disclosed in the notes गIssuing bonus shares to existing shareholders घInvesting reserves in government securities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

238. The essential difference between a provision and a reserve is that:

     कA provision is an appropriation of profit, while a reserve is a charge against profit खA provision is a charge against profit for a known liability or loss, while a reserve is an appropriation of profit गA reserve is always invested outside the business घA provision increases shareholders' equity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

239. A large advertising campaign is expected to benefit sales for three years. Under IAS 38, its cost is:

     कCapitalised as an intangible asset and amortised over three years खRecognised as an expense when incurred गShown as deferred revenue expenditure in the balance sheet घDebited directly to equity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

240. Legal fees paid in connection with the purchase of a plot of land for the business are:

     कRevenue expenditure charged to profit or loss खDeferred revenue expenditure गCapital expenditure added to the cost of the land घA deduction from capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।