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 2,260,000, operating expenses are Rs 80,000 and other income is Rs 135,000. Find the net profit.
सही उत्तर: ग) Rs 2,315,000
Net profit = GP − Expenses + Other income = Rs 2,315,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 230 and variable cost per unit is Rs 92. Find the P/V (contribution margin) ratio.
सही उत्तर: ग) 60%
P/V ratio = (SP − VC)/SP × 100 = 138/230 × 100 = 60%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,190,000 and current liabilities are Rs 680,000. Find the current ratio.
सही उत्तर: क) 1.75:1
Current ratio = CA/CL = 1,190,000/680,000 = 1.75:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 285,000, purchases Rs 945,000 and closing stock Rs 385,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 845,000
COGS = Opening stock + Purchases − Closing stock = Rs 845,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 1,750,000 and cost of goods sold is Rs 1,575,000. Find the gross profit ratio.
सही उत्तर: ग) 10%
GP = 1,750,000 − 1,575,000 = 175,000; GP ratio = GP/Sales × 100 = 10%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,700,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: क) Rs 1,228,250
Book value = 1,700,000 × (1 − 15/100)² = Rs 1,228,250.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 1,210,000 with a scrap value of Rs 90,000 and a useful life of 8 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 140,000
Depreciation = (Cost − Scrap)/Life = (1,210,000 − 90,000)/8 = Rs 140,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 690,000, operating expenses are Rs 560,000 and other income is Rs 35,000. Find the net profit.
सही उत्तर: ग) Rs 165,000
Net profit = GP − Expenses + Other income = Rs 165,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 940 and variable cost per unit is Rs 376. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 60%
P/V ratio = (SP − VC)/SP × 100 = 564/940 × 100 = 60%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 157,500 and current liabilities are Rs 90,000. Find the current ratio.
सही उत्तर: क) 1.75:1
Current ratio = CA/CL = 157,500/90,000 = 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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