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
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A machine costs Rs 1,620,000 with a scrap value of Rs 190,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 286,000
Depreciation = (Cost − Scrap)/Life = (1,620,000 − 190,000)/5 = Rs 286,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,540,000, operating expenses are Rs 390,000 and other income is Rs 110,000. Find the net profit.
सही उत्तर: घ) Rs 1,260,000
Net profit = GP − Expenses + Other income = Rs 1,260,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 375,000 and current liabilities are Rs 300,000. Find the current ratio.
सही उत्तर: ख) 1.25:1
Current ratio = CA/CL = 375,000/300,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 445,000, purchases Rs 920,000 and closing stock Rs 405,000. Find the cost of goods sold.
सही उत्तर: क) Rs 960,000
COGS = Opening stock + Purchases − Closing stock = Rs 960,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,600,000 and cost of goods sold is Rs 2,080,000. Find the gross profit ratio.
सही उत्तर: ग) 20%
GP = 2,600,000 − 2,080,000 = 520,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,930,000 with a scrap value of Rs 345,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 158,500
Depreciation = (Cost − Scrap)/Life = (1,930,000 − 345,000)/10 = Rs 158,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 200,000, operating expenses are Rs 190,000 and other income is Rs 90,000. Find the net profit.
सही उत्तर: क) Rs 100,000
Net profit = GP − Expenses + Other income = Rs 100,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 210 and variable cost per unit is Rs 189. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 10%
P/V ratio = (SP − VC)/SP × 100 = 21/210 × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 1,230,000, selling price per unit is Rs 67 and variable cost per unit is Rs 26. Find the break-even point in units.
सही उत्तर: ख) 30,000 units
BEP = Fixed cost / (SP − VC) = 1,230,000/41 = 30,000 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,100,000 and current liabilities are Rs 880,000. Find the current ratio.
सही उत्तर: ग) 1.25:1
Current ratio = CA/CL = 1,100,000/880,000 = 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।
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