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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A machine costs Rs 1,890,000 with a scrap value of Rs 375,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 189,375
Depreciation = (Cost − Scrap)/Life = (1,890,000 − 375,000)/8 = Rs 189,375.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 140,000, operating expenses are Rs 120,000 and other income is Rs 35,000. Find the net profit.
सही उत्तर: ख) Rs 55,000
Net profit = GP − Expenses + Other income = Rs 55,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 530 and variable cost per unit is Rs 371. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 30%
P/V ratio = (SP − VC)/SP × 100 = 159/530 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 645,000 and current liabilities are Rs 430,000. Find the current ratio.
सही उत्तर: घ) 1.5:1
Current ratio = CA/CL = 645,000/430,000 = 1.5:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 255,000, purchases Rs 1,595,000 and closing stock Rs 440,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,410,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,410,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,420,000 and cost of goods sold is Rs 852,000. Find the gross profit ratio.
सही उत्तर: ग) 40%
GP = 1,420,000 − 852,000 = 568,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,800,000 with a scrap value of Rs 215,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 158,500
Depreciation = (Cost − Scrap)/Life = (1,800,000 − 215,000)/10 = Rs 158,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 750,000, operating expenses are Rs 480,000 and other income is Rs 15,000. Find the net profit.
सही उत्तर: क) Rs 285,000
Net profit = GP − Expenses + Other income = Rs 285,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 240 and variable cost per unit is Rs 96. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 60%
P/V ratio = (SP − VC)/SP × 100 = 144/240 × 100 = 60%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 1,680,000, selling price per unit is Rs 593 and variable cost per unit is Rs 565. Find the break-even point in units.
सही उत्तर: ख) 60,000 units
BEP = Fixed cost / (SP − VC) = 1,680,000/28 = 60,000 units.
💬 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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