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 2,760,000, operating expenses are Rs 700,000 and other income is Rs 45,000. Find the net profit.
सही उत्तर: ग) Rs 2,105,000
Net profit = GP − Expenses + Other income = Rs 2,105,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 937,500 and current liabilities are Rs 750,000. Find the current ratio.
सही उत्तर: क) 1.25:1
Current ratio = CA/CL = 937,500/750,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 150,000, purchases Rs 1,250,000 and closing stock Rs 235,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,165,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,165,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,380,000 and cost of goods sold is Rs 3,042,000. Find the gross profit ratio.
सही उत्तर: क) 10%
GP = 3,380,000 − 3,042,000 = 338,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 200,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ग) Rs 112,500
Book value = 200,000 × (1 − 25/100)² = Rs 112,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,970,000 with a scrap value of Rs 250,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: क) Rs 215,000
Depreciation = (Cost − Scrap)/Life = (1,970,000 − 250,000)/8 = Rs 215,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,660,000, operating expenses are Rs 870,000 and other income is Rs 160,000. Find the net profit.
सही उत्तर: घ) Rs 950,000
Net profit = GP − Expenses + Other income = Rs 950,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Fixed costs are Rs 960,000, selling price per unit is Rs 177 and variable cost per unit is Rs 127. Find the break-even point in units.
सही उत्तर: घ) 19,200 units
BEP = Fixed cost / (SP − VC) = 960,000/50 = 19,200 units.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 750,000 and current liabilities are Rs 250,000. Find the current ratio.
सही उत्तर: ग) 3:1
Current ratio = CA/CL = 750,000/250,000 = 3:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 490,000, purchases Rs 635,000 and closing stock Rs 35,000. Find the cost of goods sold.
सही उत्तर: ग) Rs 1,090,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,090,000.
💬 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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