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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Current assets are Rs 1,260,000 and current liabilities are Rs 630,000. Find the current ratio.
सही उत्तर: घ) 2:1
Current ratio = CA/CL = 1,260,000/630,000 = 2:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 225,000, purchases Rs 1,340,000 and closing stock Rs 420,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,145,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,145,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,800,000 and cost of goods sold is Rs 2,100,000. Find the gross profit ratio.
सही उत्तर: क) 25%
GP = 2,800,000 − 2,100,000 = 700,000; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 150,000, operating expenses are Rs 20,000 and other income is Rs 150,000. Find the net profit.
सही उत्तर: ग) Rs 280,000
Net profit = GP − Expenses + Other income = Rs 280,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 640 and variable cost per unit is Rs 320. Find the P/V (contribution margin) ratio.
सही उत्तर: क) 50%
P/V ratio = (SP − VC)/SP × 100 = 320/640 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 997,500 and current liabilities are Rs 570,000. Find the current ratio.
सही उत्तर: ग) 1.75:1
Current ratio = CA/CL = 997,500/570,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 190,000, purchases Rs 1,440,000 and closing stock Rs 455,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,175,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,175,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,450,000 and cost of goods sold is Rs 1,232,500. Find the gross profit ratio.
सही उत्तर: ख) 15%
GP = 1,450,000 − 1,232,500 = 217,500; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 310,000 with a scrap value of Rs 60,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 62,500
Depreciation = (Cost − Scrap)/Life = (310,000 − 60,000)/4 = Rs 62,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,990,000, operating expenses are Rs 1,320,000 and other income is Rs 105,000. Find the net profit.
सही उत्तर: ग) Rs 1,775,000
Net profit = GP − Expenses + Other income = Rs 1,775,000.
💬 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।
नमस्ते! पाठ्यक्रम, सामान्य ज्ञान, भाषा परीक्षा वा कुनै प्रश्नको उत्तर बुझ्न सोध्नुहोस्।
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