लेखा (Accounting) – Financial Accounting MCQ
लेखा (Accounting) – CA / ACCA
Financial Accounting · Chartered Accountancy (CA, ACCA) · १,७४२ प्रश्न
१,७४२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
-
Non-current assets are normally shown at cost less depreciation rather than at their forced-sale (break-up) value because of the:
सही उत्तर: क) Going concern assumption
Under the going concern assumption the entity is expected to continue operating, so assets are not measured at liquidation values.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
The principle that every business transaction affects at least two accounts with equal debits and credits is known as the:
सही उत्तर: ग) Dual aspect concept
The dual aspect (double-entry) concept states that each transaction has two equal and opposite effects, which keeps the accounting equation in balance.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A machine costs Rs 1,320,000 with a scrap value of Rs 100,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 244,000
Depreciation = (Cost − Scrap)/Life = (1,320,000 − 100,000)/5 = Rs 244,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Gross profit is Rs 1,460,000, operating expenses are Rs 460,000 and other income is Rs 170,000. Find the net profit.
सही उत्तर: घ) Rs 1,170,000
Net profit = GP − Expenses + Other income = Rs 1,170,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Selling price per unit is Rs 750 and variable cost per unit is Rs 300. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 60%
P/V ratio = (SP − VC)/SP × 100 = 450/750 × 100 = 60%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Opening stock Rs 80,000, purchases Rs 1,755,000 and closing stock Rs 65,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,770,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,770,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Sales are Rs 2,050,000 and cost of goods sold is Rs 1,230,000. Find the gross profit ratio.
सही उत्तर: क) 40%
GP = 2,050,000 − 1,230,000 = 820,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A machine costs Rs 200,000 with a scrap value of Rs 5,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 24,375
Depreciation = (Cost − Scrap)/Life = (200,000 − 5,000)/8 = Rs 24,375.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Gross profit is Rs 2,280,000, operating expenses are Rs 1,940,000 and other income is Rs 15,000. Find the net profit.
सही उत्तर: क) Rs 355,000
Net profit = GP − Expenses + Other income = Rs 355,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Current assets are Rs 762,500 and current liabilities are Rs 610,000. Find the current ratio.
सही उत्तर: घ) 1.25:1
Current ratio = CA/CL = 762,500/610,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
AI ले गल्ती गर्न सक्छ। महत्वपूर्ण कुरा आधिकारिक स्रोतमा जाँच्नुहोस्।