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

361. When debentures are redeemed out of profits, an amount equal to the debentures redeemed is commonly transferred from retained earnings to a:

     कCapital redemption reserve खDebenture redemption reserve गShare premium account घRevaluation reserve
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

362. A company issues 10,000 debentures of Rs 100 each at a discount of 5%, redeemable at par. The discount on issue of debentures is:

     कRs 50,000 खRs 5,000 गRs 10,00,000 घRs 95,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

363. On dissolution of a partnership firm, the amounts realised from assets are applied in which order?

     कPartners' capitals, partners' loans, outside creditors खPartners' loans, outside creditors, capitals गCapitals in profit-sharing ratio first घOutside liabilities, then partners' loans, then partners' capitals
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

364. In the piecemeal distribution of cash on dissolution of a partnership, the 'maximum loss method' assumes that:

     कAll assets will be realised at book value खPartners will introduce fresh capital गEach instalment is the last, so unrealised assets are treated as worthless घOutside creditors are paid last
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

365. Average profit is Rs 1,20,000, capital employed is Rs 10,00,000 and the normal rate of return is 10%. Goodwill by capitalising super profit is:

     कRs 20,000 खRs 2,00,000 गRs 12,00,000 घRs 60,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

366. Partner C is guaranteed a minimum profit of Rs 50,000. C's actual share of profit is Rs 35,000 and the deficiency is borne equally by A and B. A's share of the deficiency is:

     कRs 7,500 खRs 15,000 गRs 5,000 घRs 25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

367. Under the fixed capital method, a partner's share of profit, interest on capital and drawings are recorded in:

     कThe capital account खThe realisation account गThe revaluation account घThe partner's current account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

368. A government grant of Rs 3,00,000 is received for an asset costing Rs 15,00,000 with a 10-year life. Using the deferred income method, the grant income recognised each year is:

     कRs 3,00,000 खRs 1,50,000 गRs 30,000 घRs 1,20,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

369. Under IAS 37, a provision for a single obligation, such as one lawsuit, is normally measured at:

     कThe expected value of all possible outcomes खThe individual most likely outcome, adjusted for other possible outcomes गThe maximum possible amount घNil until the case is settled
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

370. Under IAS 37, a decommissioning provision is measured at present value. The annual increase in the provision due to the passage of time (unwinding of the discount) is recognised as:

     कA finance cost in profit or loss खAn addition to the cost of the asset गOther comprehensive income घA reduction of revenue
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।