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

421. Under IAS 10, if after the reporting period management decides to liquidate the entity and has no realistic alternative, the financial statements should:

     कStill be prepared on the going concern basis, with disclosure खNot be prepared on the going concern basis गRestate only the prior year घIgnore the decision because it happened after the year-end
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

422. Under IAS 33, when a rights issue is made at a price below the market price, its bonus element is reflected in EPS by:

     कMultiplying the shares outstanding before the issue by an adjustment factor (fair value per share before the issue / theoretical ex-rights price) खIgnoring the bonus element altogether गDeducting the rights proceeds from earnings घCounting the new shares from the beginning of the earliest period presented without any adjustment factor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

423. A company sold 1,000 products under a one-year warranty. It expects 90% to need no repair, 8% minor repairs at Rs 500 each and 2% major repairs at Rs 2,000 each. The warranty provision (expected value) is:

     कRs 40,000 खRs 2,500 गRs 1,00,000 घRs 80,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

424. Under IAS 37, an expected reimbursement from an insurer in respect of a provision is recognised as a separate asset only when it is:

     कProbable खPossible गVirtually certain to be received घReceived in cash
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

425. Under IAS 36, which of the following is an EXTERNAL indicator that an asset may be impaired?

     कPhysical damage to the asset खAn increase in market interest rates that materially lowers value in use गPlans to discontinue the operation घInternal reports showing worse-than-expected performance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

426. Under IAS 36, an impairment loss previously recognised on goodwill:

     कMust never be reversed खMay be reversed if value in use increases गIs reversed through OCI घIs reversed only on disposal of the unit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

427. Under IAS 38, the revaluation model may be applied to an intangible asset only if:

     कIt has an indefinite useful life खIt was internally generated गIt is goodwill घIts fair value can be determined by reference to an active market
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

428. Under IAS 38, which of the following must NEVER be recognised as an intangible asset?

     कDevelopment costs meeting all IAS 38 criteria खA separately acquired patent गInternally generated brands and customer lists घA licence purchased for a fee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

429. A building costing Rs 10,00,000 (20-year life, nil residual value) is revalued to Rs 12,00,000 at the end of year 5. Depreciation in year 6, over the remaining life, is:

     कRs 60,000 खRs 80,000 गRs 50,000 घRs 1,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

430. Under IAS 16, an entity may transfer the excess of depreciation on the revalued amount over depreciation on original cost from revaluation surplus to retained earnings. This transfer is made:

     कDirectly within equity, not through profit or loss खThrough profit or loss as income गThrough other comprehensive income घOnly when the asset is first revalued
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।