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

311. Interest on a loan advanced by a partner to the firm is treated as:

     कA charge against profit debited to the profit and loss account खAn appropriation of profit गA deduction from the partner's capital घPayable only if the firm earns a profit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

312. On dissolution of a firm, a partner takes over an asset of the firm at an agreed value. The entry is:

     कDebit Realisation account; Credit Partner's capital account खDebit Partner's capital account; Credit Realisation account गDebit Asset account; Credit Partner's capital account घDebit Cash; Credit Realisation account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

313. Under the fluctuating capital method of maintaining partners' accounts:

     कA separate current account is kept for each partner खCapitals remain unchanged unless capital is introduced or withdrawn गAll items such as interest, salary, drawings and share of profit are recorded in the capital accounts घProfits are never transferred to partners
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

314. The sacrificing ratio on the admission of a new partner is calculated as:

     कNew ratio − Old ratio खOld capital − New capital गNew share ÷ Old share घOld ratio − New ratio
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

315. On the admission of a new partner, a net loss on revaluation of assets and liabilities is borne by:

     कThe old partners in their old profit-sharing ratio खAll partners including the new partner in the new ratio गThe new partner alone घThe old partners equally
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

316. A and B have capitals of Rs 40,000 and Rs 30,000. C is admitted for a 1/4 share in profits and brings Rs 30,000 as capital. The hidden goodwill of the firm is:

     कRs 10,000 खRs 20,000 गRs 30,000 घRs 50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

317. In the absence of a partnership agreement on the matter, partnership law generally requires profits and losses to be shared:

     कIn the ratio of capitals खIn the ratio of time devoted to the business गEqually among the partners घAccording to the seniority of partners
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

318. Current assets are Rs 2,00,000 and current liabilities are Rs 1,00,000. If Rs 50,000 is paid to trade creditors in cash, the current ratio becomes:

     क2 : 1 ख1.5 : 1 ग3 : 1 घ4 : 1
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

319. Two bills of Rs 2,000 each are due on 1 January and 31 January. Taking 1 January as the base date, the average due date is:

     क16 January ख15 January ग31 January घ1 February
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

320. A bill receivable is dishonoured on maturity and the holder pays noting charges of Rs 100. The holder's entry is to debit the:

     कBills receivable account with the noting charges खNoting charges account, which is written off to profit or loss गBank account with the bill amount plus charges घDrawee (customer) with the bill amount plus the noting charges
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।