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 840,000 and current liabilities are Rs 280,000. Find the current ratio.
सही उत्तर: ख) 3:1
Current ratio = CA/CL = 840,000/280,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,220,000 and cost of goods sold is Rs 1,665,000. Find the gross profit ratio.
सही उत्तर: ख) 25%
GP = 2,220,000 − 1,665,000 = 555,000; GP ratio = GP/Sales × 100 = 25%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 410,000 with a scrap value of Rs 5,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 40,500
Depreciation = (Cost − Scrap)/Life = (410,000 − 5,000)/10 = Rs 40,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,690,000, operating expenses are Rs 270,000 and other income is Rs 95,000. Find the net profit.
सही उत्तर: क) Rs 1,515,000
Net profit = GP − Expenses + Other income = Rs 1,515,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 580 and variable cost per unit is Rs 290. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 50%
P/V ratio = (SP − VC)/SP × 100 = 290/580 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 580,000 and current liabilities are Rs 290,000. Find the current ratio.
सही उत्तर: ग) 2:1
Current ratio = CA/CL = 580,000/290,000 = 2:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 435,000, purchases Rs 1,190,000 and closing stock Rs 200,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,425,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,425,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,530,000 and cost of goods sold is Rs 2,024,000. Find the gross profit ratio.
सही उत्तर: घ) 20%
GP = 2,530,000 − 2,024,000 = 506,000; GP ratio = GP/Sales × 100 = 20%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 700,000 is depreciated at 20% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ग) Rs 448,000
Book value = 700,000 × (1 − 20/100)² = Rs 448,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,910,000 with a scrap value of Rs 315,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 398,750
Depreciation = (Cost − Scrap)/Life = (1,910,000 − 315,000)/4 = Rs 398,750.
💬 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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