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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Selling price per unit is Rs 690 and variable cost per unit is Rs 345. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 50%
P/V ratio = (SP − VC)/SP × 100 = 345/690 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,040,000 and current liabilities are Rs 520,000. Find the current ratio.
सही उत्तर: ग) 2:1
Current ratio = CA/CL = 1,040,000/520,000 = 2:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 450,000, purchases Rs 340,000 and closing stock Rs 195,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 595,000
COGS = Opening stock + Purchases − Closing stock = Rs 595,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 480,000 and cost of goods sold is Rs 408,000. Find the gross profit ratio.
सही उत्तर: घ) 15%
GP = 480,000 − 408,000 = 72,000; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,430,000, operating expenses are Rs 2,150,000 and other income is Rs 140,000. Find the net profit.
सही उत्तर: ख) Rs 420,000
Net profit = GP − Expenses + Other income = Rs 420,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 590 and variable cost per unit is Rs 295. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 50%
P/V ratio = (SP − VC)/SP × 100 = 295/590 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 315,000, purchases Rs 495,000 and closing stock Rs 215,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 595,000
COGS = Opening stock + Purchases − Closing stock = Rs 595,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 490,000 and cost of goods sold is Rs 294,000. Find the gross profit ratio.
सही उत्तर: ख) 40%
GP = 490,000 − 294,000 = 196,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 100,000 is depreciated at 10% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 81,000
Book value = 100,000 × (1 − 10/100)² = Rs 81,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 490,000 with a scrap value of Rs 10,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 60,000
Depreciation = (Cost − Scrap)/Life = (490,000 − 10,000)/8 = Rs 60,000.
💬 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।
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