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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Opening stock Rs 20,000, purchases Rs 570,000 and closing stock Rs 45,000. Find the cost of goods sold.
सही उत्तर: क) Rs 545,000
COGS = Opening stock + Purchases − Closing stock = Rs 545,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,410,000 and cost of goods sold is Rs 1,807,500. Find the gross profit ratio.
सही उत्तर: क) 25%
GP = 2,410,000 − 1,807,500 = 602,500; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 960,000 with a scrap value of Rs 150,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 101,250
Depreciation = (Cost − Scrap)/Life = (960,000 − 150,000)/8 = Rs 101,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 750,000, operating expenses are Rs 250,000 and other income is Rs 175,000. Find the net profit.
सही उत्तर: घ) Rs 675,000
Net profit = GP − Expenses + Other income = Rs 675,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 780 and variable cost per unit is Rs 702. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 10%
P/V ratio = (SP − VC)/SP × 100 = 78/780 × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,980,000 and current liabilities are Rs 660,000. Find the current ratio.
सही उत्तर: ख) 3:1
Current ratio = CA/CL = 1,980,000/660,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 60,000, purchases Rs 1,605,000 and closing stock Rs 10,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,655,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,655,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,800,000 and cost of goods sold is Rs 1,080,000. Find the gross profit ratio.
सही उत्तर: घ) 40%
GP = 1,800,000 − 1,080,000 = 720,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,180,000 with a scrap value of Rs 185,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 124,375
Depreciation = (Cost − Scrap)/Life = (1,180,000 − 185,000)/8 = Rs 124,375.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,130,000, operating expenses are Rs 1,100,000 and other income is Rs 190,000. Find the net profit.
सही उत्तर: ख) Rs 1,220,000
Net profit = GP − Expenses + Other income = Rs 1,220,000.
💬 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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