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

271. Under IAS 19, post-employment defined benefit obligations are discounted using a rate determined by reference to:

     कThe expected return on plan assets खMarket yields on high-quality corporate bonds at the end of the reporting period गThe entity's weighted average cost of capital घThe inflation rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

272. In a year, accounting depreciation on a machine is Rs 20,000 and tax depreciation is Rs 30,000. With a tax rate of 25%, the deferred tax liability for that year increases by:

     कRs 2,500 खRs 7,500 गRs 5,000 घRs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

273. Under IAS 12, deferred tax is measured at the tax rates:

     कApplicable when the temporary difference first arose खOf the country with the lowest tax गExpected to apply when the asset is realised or liability settled, based on rates enacted or substantively enacted by the reporting date घProposed in the next budget, whether or not enacted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

274. Under IAS 12, deferred tax assets and liabilities:

     कMust be discounted to present value खAre discounted only if they reverse after five years गAre measured at historical tax rates घShall not be discounted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

275. Under IFRS 16, a contract is, or contains, a lease if it conveys:

     कOwnership of an asset at the end of the term खThe right to control the use of an identified asset for a period of time in exchange for consideration गA service performed by the supplier using any asset it chooses घA right to purchase goods at a fixed price
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

276. Under IFRS 16, a lessee measures the lease liability by discounting lease payments at:

     कThe interest rate implicit in the lease or, if not readily determinable, the lessee's incremental borrowing rate खThe central bank policy rate गThe lessor's cost of capital घZero, since leases are not discounted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

277. Under IFRS 15, for goods sold with a right of return, the entity recognises:

     कRevenue for all goods, with returns recognised when they occur खNo revenue until the return period expires गRevenue for goods not expected to be returned, plus a refund liability and an asset for the right to recover goods घRevenue only for cash received
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

278. Under IFRS 15, a receivable (as distinct from a contract asset) is an entity's right to consideration that is:

     कConditional on future performance खSubject to customer acceptance गDependent on the customer's credit rating घUnconditional, requiring only the passage of time before payment is due
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

279. Under IFRS 15, an entity need not adjust the promised consideration for a significant financing component if it expects the period between transfer of goods and payment to be:

     कTwo years or less खOne year or less गThree months or less घFive years or less
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

280. The FIRST step of the five-step revenue recognition model in IFRS 15 is to:

     कIdentify the contract with a customer खDetermine the transaction price गIdentify the performance obligations घRecognise revenue when obligations are satisfied
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।