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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Gross profit is Rs 740,000, operating expenses are Rs 710,000 and other income is Rs 100,000. Find the net profit.
सही उत्तर: क) Rs 130,000
Net profit = GP − Expenses + Other income = Rs 130,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 540 and variable cost per unit is Rs 432. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 20%
P/V ratio = (SP − VC)/SP × 100 = 108/540 × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,680,000 and cost of goods sold is Rs 3,510,000. Find the gross profit ratio.
सही उत्तर: घ) 25%
GP = 4,680,000 − 3,510,000 = 1,170,000; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 910,000 with a scrap value of Rs 135,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 96,875
Depreciation = (Cost − Scrap)/Life = (910,000 − 135,000)/8 = Rs 96,875.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,970,000, operating expenses are Rs 490,000 and other income is Rs 50,000. Find the net profit.
सही उत्तर: क) Rs 2,530,000
Net profit = GP − Expenses + Other income = Rs 2,530,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 900 and variable cost per unit is Rs 360. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 60%
P/V ratio = (SP − VC)/SP × 100 = 540/900 × 100 = 60%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,530,000 and current liabilities are Rs 510,000. Find the current ratio.
सही उत्तर: ख) 3:1
Current ratio = CA/CL = 1,530,000/510,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 190,000, purchases Rs 1,390,000 and closing stock Rs 230,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,350,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,350,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,410,000 and cost of goods sold is Rs 2,387,000. Find the gross profit ratio.
सही उत्तर: क) 30%
GP = 3,410,000 − 2,387,000 = 1,023,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 290,000 with a scrap value of Rs 40,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 31,250
Depreciation = (Cost − Scrap)/Life = (290,000 − 40,000)/8 = Rs 31,250.
💬 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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