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

611. Under IAS 38, internally generated goodwill is:

     कRecognised only by listed companies खRecognised at its estimated fair value गRecognised and amortised over 5 years घNot recognised as an asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

612. Under IAS 38, expenditure on the research phase of an internal project is:

     कRecognised as an expense when incurred खCapitalised as an intangible asset गCapitalised only if the project is likely to succeed घDeferred until the development phase starts
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

613. Under IAS 23, borrowing costs directly attributable to the construction of a qualifying asset must be:

     कCapitalised as part of the cost of that asset खExpensed immediately in profit or loss गCharged to retained earnings घDeferred as a separate intangible asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

614. An aircraft's engines have a different useful life from its body. Under IAS 16 the entity should:

     कNot depreciate the engines until they are replaced खDepreciate the whole aircraft over the shortest component life गExpense the engines immediately घDepreciate each significant component separately over its own useful life
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

615. Under IAS 16, depreciation of an item of PPE begins when the asset is:

     कPaid for in full खAvailable for use गPurchased (contract signed) घFirst used to produce income at full capacity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

616. Under IAS 16, a revaluation increase on land that does not reverse a previous revaluation decrease is:

     कRecognised as income in profit or loss खRecognised in other comprehensive income and accumulated in equity as revaluation surplus गDeducted from the cost of other assets घCredited directly to share capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

617. After initial recognition, IAS 16 Property, Plant and Equipment permits an entity to measure an entire class of PPE using:

     कNet realisable value or value in use खThe fair value through profit or loss model only गReplacement cost only घThe cost model or the revaluation model
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

618. A business owner takes goods costing Rs 5,000 from the business for personal use. The correct journal entry is:

     कDebit Capital, Credit Cash Rs 5,000 खDebit Purchases, Credit Drawings Rs 5,000 गDebit Sales, Credit Inventory Rs 5,000 घDebit Drawings, Credit Purchases Rs 5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

619. Which accounting concept requires expenses to be recognised in the same period as the revenues they help to generate?

     कBusiness entity concept खHistorical cost concept गAccrual (matching) concept घRealisation of cash concept
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

620. Receivables control account: opening balance Rs 40,000, credit sales Rs 200,000, cash received from customers Rs 180,000, discounts allowed Rs 5,000 and sales returns Rs 3,000. The closing balance is:

     कRs 60,000 खRs 52,000 गRs 58,000 घRs 62,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।