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
-
Selling price per unit is Rs 710 and variable cost per unit is Rs 497. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 30%
P/V ratio = (SP − VC)/SP × 100 = 213/710 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Current assets are Rs 1,155,000 and current liabilities are Rs 770,000. Find the current ratio.
सही उत्तर: घ) 1.5:1
Current ratio = CA/CL = 1,155,000/770,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Opening stock Rs 30,000, purchases Rs 245,000 and closing stock Rs 240,000. Find the cost of goods sold.
सही उत्तर: क) Rs 35,000
COGS = Opening stock + Purchases − Closing stock = Rs 35,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Sales are Rs 3,650,000 and cost of goods sold is Rs 3,285,000. Find the gross profit ratio.
सही उत्तर: घ) 10%
GP = 3,650,000 − 3,285,000 = 365,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A machine costs Rs 710,000 with a scrap value of Rs 10,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 175,000
Depreciation = (Cost − Scrap)/Life = (710,000 − 10,000)/4 = Rs 175,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Gross profit is Rs 2,570,000, operating expenses are Rs 60,000 and other income is Rs 15,000. Find the net profit.
सही उत्तर: घ) Rs 2,525,000
Net profit = GP − Expenses + Other income = Rs 2,525,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Sales are Rs 190,000 and cost of goods sold is Rs 152,000. Find the gross profit ratio.
सही उत्तर: क) 20%
GP = 190,000 − 152,000 = 38,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
A machine costs Rs 1,270,000 with a scrap value of Rs 205,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 266,250
Depreciation = (Cost − Scrap)/Life = (1,270,000 − 205,000)/4 = Rs 266,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Gross profit is Rs 2,790,000, operating expenses are Rs 220,000 and other income is Rs 70,000. Find the net profit.
सही उत्तर: क) Rs 2,640,000
Net profit = GP − Expenses + Other income = Rs 2,640,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
-
Selling price per unit is Rs 340 and variable cost per unit is Rs 306. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 10%
P/V ratio = (SP − VC)/SP × 100 = 34/340 × 100 = 10%.
💬 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।