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
-
Shareholders' funds are Rs 6,00,000 and total assets are Rs 10,00,000. The proprietary ratio is:
सही उत्तर: ग) 0.60
Proprietary ratio = shareholders' funds ÷ total assets = 6,00,000 ÷ 10,00,000 = 0.60 (60%).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under IAS 7, cash flows from the purchase and sale of securities held for dealing or trading purposes are classified as:
सही उत्तर: घ) Operating activities
IAS 7 treats dealing or trading securities like inventory acquired for resale, so their cash flows are operating.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
When operating cash flow is computed by the indirect method under IAS 7, a profit on the sale of plant included in profit before tax is:
सही उत्तर: क) Deducted from profit, because the proceeds appear under investing activities
The gain is non-operating; the full proceeds are shown in investing activities, so the gain is deducted to avoid double counting.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A company has 10,00,000 ordinary shares on 1 January. On 1 July it buys back and cancels 2,00,000 shares. For its calendar year, the weighted average number of shares for basic EPS is:
सही उत्तर: ख) 9,00,000
10,00,000 × 6/12 + 8,00,000 × 6/12 = 5,00,000 + 4,00,000 = 9,00,000 shares.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
IAS 24 requires an entity to disclose key management personnel compensation:
सही उत्तर: ग) In total and for each category such as short-term benefits, post-employment benefits and share-based payment
IAS 24 requires total KMP compensation and an analysis by the specified categories.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under IAS 23, when funds are borrowed generally and used to obtain a qualifying asset, the borrowing costs eligible for capitalisation are determined by applying to the expenditure a:
सही उत्तर: ख) Capitalisation rate equal to the weighted average of borrowing costs on the entity's general borrowings
For general borrowings, IAS 23 applies a weighted average capitalisation rate to the expenditure on the qualifying asset.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
When the financial statements of a foreign operation are translated into the presentation currency under IAS 21, assets and liabilities are translated at the:
सही उत्तर: घ) Closing rate at the reporting date
Assets and liabilities use the closing rate, income and expenses use transaction-date (or average) rates, and differences go to OCI.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under IAS 21, a foreign currency transaction is initially recorded in the functional currency using the:
सही उत्तर: क) Spot exchange rate at the date of the transaction
Initial recognition uses the spot rate on the transaction date (an average rate may be used as an approximation if rates do not fluctuate significantly).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under IAS 41, agricultural produce harvested from biological assets (e.g. milk or harvested tea leaves) is measured at the point of harvest at:
सही उत्तर: ग) Fair value less costs to sell, which then becomes its cost for IAS 2
At harvest, produce is measured at fair value less costs to sell; that amount is its cost when IAS 2 is applied afterwards.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Under IAS 40, when investment property carried at fair value is transferred to owner-occupied property, its cost for subsequent accounting under IAS 16 is:
सही उत्तर: घ) Its fair value at the date of the change in use
The fair value at the date of change in use becomes the deemed cost for subsequent accounting.
💬 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।