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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A machine costs Rs 1,300,000 with a scrap value of Rs 170,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: ख) Rs 282,500
Depreciation = (Cost − Scrap)/Life = (1,300,000 − 170,000)/4 = Rs 282,500.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 1,640,000, operating expenses are Rs 1,270,000 and other income is Rs 150,000. Find the net profit.
सही उत्तर: ख) Rs 520,000
Net profit = GP − Expenses + Other income = Rs 520,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 660 and variable cost per unit is Rs 330. Find the P/V (contribution margin) ratio.
सही उत्तर: ख) 50%
P/V ratio = (SP − VC)/SP × 100 = 330/660 × 100 = 50%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Current assets are Rs 87,500 and current liabilities are Rs 70,000. Find the current ratio.
सही उत्तर: ग) 1.25:1
Current ratio = CA/CL = 87,500/70,000 = 1.25:1.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Opening stock Rs 225,000, purchases Rs 655,000 and closing stock Rs 330,000. Find the cost of goods sold.
सही उत्तर: घ) Rs 550,000
COGS = Opening stock + Purchases − Closing stock = Rs 550,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Sales are Rs 4,660,000 and cost of goods sold is Rs 3,961,000. Find the gross profit ratio.
सही उत्तर: ख) 15%
GP = 4,660,000 − 3,961,000 = 699,000; GP ratio = GP/Sales × 100 = 15%.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An asset costing Rs 1,100,000 is depreciated at 25% per year on the written-down value method. Find its book value after 2 years.
सही उत्तर: ख) Rs 618,750
Book value = 1,100,000 × (1 − 25/100)² = Rs 618,750.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A machine costs Rs 320,000 with a scrap value of Rs 20,000 and a useful life of 4 years. Find the annual depreciation (straight-line method).
सही उत्तर: घ) Rs 75,000
Depreciation = (Cost − Scrap)/Life = (320,000 − 20,000)/4 = Rs 75,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Gross profit is Rs 2,270,000, operating expenses are Rs 1,950,000 and other income is Rs 160,000. Find the net profit.
सही उत्तर: ग) Rs 480,000
Net profit = GP − Expenses + Other income = Rs 480,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Selling price per unit is Rs 100 and variable cost per unit is Rs 40. Find the P/V (contribution margin) ratio.
सही उत्तर: घ) 60%
P/V ratio = (SP − VC)/SP × 100 = 60/100 × 100 = 60%.
💬 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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