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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Opening stock Rs 265,000, purchases Rs 1,310,000 and closing stock Rs 315,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,260,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,260,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,560,000 and cost of goods sold is Rs 2,176,000. Find the gross profit ratio.
सही उत्तर: ख) 15%
GP = 2,560,000 − 2,176,000 = 384,000; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,010,000, operating expenses are Rs 900,000 and other income is Rs 15,000. Find the net profit.
सही उत्तर: ग) Rs 125,000
Net profit = GP − Expenses + Other income = Rs 125,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 230 and variable cost per unit is Rs 161. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 30%
P/V ratio = (SP − VC)/SP × 100 = 69/230 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 375,000, purchases Rs 1,140,000 and closing stock Rs 25,000. Find the cost of goods sold.
सही उत्तर: ख) Rs 1,490,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,490,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 2,860,000 and cost of goods sold is Rs 1,716,000. Find the gross profit ratio.
सही उत्तर: ग) 40%
GP = 2,860,000 − 1,716,000 = 1,144,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 490,000 with a scrap value of Rs 75,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 83,000
Depreciation = (Cost − Scrap)/Life = (490,000 − 75,000)/5 = Rs 83,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 730,000, operating expenses are Rs 470,000 and other income is Rs 195,000. Find the net profit.
सही उत्तर: ख) Rs 455,000
Net profit = GP − Expenses + Other income = Rs 455,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 800 and variable cost per unit is Rs 560. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 30%
P/V ratio = (SP − VC)/SP × 100 = 240/800 × 100 = 30%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 682,500 and current liabilities are Rs 390,000. Find the current ratio.
सही उत्तर: ख) 1.75:1
Current ratio = CA/CL = 682,500/390,000 = 1.75:1.
💬 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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