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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Sales are Rs 3,800,000 and cost of goods sold is Rs 3,230,000. Find the gross profit ratio.
सही उत्तर: क) 15%
GP = 3,800,000 − 3,230,000 = 570,000; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 300,000 is depreciated at 15% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: क) Rs 216,750
Book value = 300,000 × (1 − 15/100)² = Rs 216,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 810,000 with a scrap value of Rs 35,000 and a useful life of 5 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 155,000
Depreciation = (Cost − Scrap)/Life = (810,000 − 35,000)/5 = Rs 155,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 280,000, operating expenses are Rs 140,000 and other income is Rs 170,000. Find the net profit.
सही उत्तर: ख) Rs 310,000
Net profit = GP − Expenses + Other income = Rs 310,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 180 and variable cost per unit is Rs 108. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 40%
P/V ratio = (SP − VC)/SP × 100 = 72/180 × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 1,600,000 and current liabilities are Rs 800,000. Find the current ratio.
सही उत्तर: घ) 2:1
Current ratio = CA/CL = 1,600,000/800,000 = 2:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 75,000, purchases Rs 1,760,000 and closing stock Rs 385,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 1,450,000
COGS = Opening stock + Purchases − Closing stock = Rs 1,450,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 3,960,000 and cost of goods sold is Rs 2,376,000. Find the gross profit ratio.
सही उत्तर: घ) 40%
GP = 3,960,000 − 2,376,000 = 1,584,000; GP ratio = GP/Sales × 100 = 40%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 500,000 is depreciated at 10% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: घ) Rs 405,000
Book value = 500,000 × (1 − 10/100)² = Rs 405,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 190,000 with a scrap value of Rs 25,000 and a useful life of 10 years. Find the annual depreciation (straight-line method).
सही उत्तर: ग) Rs 16,500
Depreciation = (Cost − Scrap)/Life = (190,000 − 25,000)/10 = Rs 16,500.
💬 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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