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 1,060,000, operating expenses are Rs 1,050,000 and other income is Rs 165,000. Find the net profit.
सही उत्तर: ख) Rs 175,000
Net profit = GP − Expenses + Other income = Rs 175,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 95,000, purchases Rs 1,200,000 and closing stock Rs 115,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,180,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,180,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,070,000 and cost of goods sold is Rs 1,842,000. Find the gross profit ratio.
सही उत्तर: ख) 40%
GP = 3,070,000 − 1,842,000 = 1,228,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 610,000 with a scrap value of Rs 65,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 68,125
Depreciation = (Cost − Scrap)/Life = (610,000 − 65,000)/8 = Rs 68,125.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 700,000, operating expenses are Rs 350,000 and other income is Rs 135,000. Find the net profit.
सही उत्तर: घ) Rs 485,000
Net profit = GP − Expenses + Other income = Rs 485,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 850 and variable cost per unit is Rs 425. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 50%
P/V ratio = (SP − VC)/SP × 100 = 425/850 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,185,000 and current liabilities are Rs 790,000. Find the current ratio.
सही उत्तर: ख) 1.5:1
Current ratio = CA/CL = 1,185,000/790,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 145,000, purchases Rs 985,000 and closing stock Rs 370,000. Find the cost of goods sold.
सही उत्तर: क) Rs 760,000
COGS = Opening stock + Purchases − Closing stock = Rs 760,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,060,000 and cost of goods sold is Rs 1,442,000. Find the gross profit ratio.
सही उत्तर: क) 30%
GP = 2,060,000 − 1,442,000 = 618,000; GP ratio = GP/Sales × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,320,000 with a scrap value of Rs 215,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 110,500
Depreciation = (Cost − Scrap)/Life = (1,320,000 − 215,000)/10 = Rs 110,500.
💬 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।